Senate Hearing, 110TH Congress - Tax Haven Banks and U.S. Tax Compliance

S. Hrg.
110614
TAX HAVEN BANKS AND U.S. TAX COMPLIANCE
HEARINGS
BEFORE THE
PERMANENT SUBCOMMITTEE ON INVESTIGATIONS

OF THE
COMMITTEE ON
HOMELAND SECURITY AND
GOVERNMENTAL AFFAIRS
UNITED STATES SENATE
OF THE
ONE HUNDRED TENTH CONGRESS

SECOND SESSION
JULY 17 AND 25, 2008
Available via http://www.gpoaccess.gov/congress/index.html

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S. Hrg. 110614
HEARING
BEFORE THE

OF THE
COMMITTEE ON
HOMELAND SECURITY AND
GOVERNMENTAL AFFAIRS
UNITED STATES SENATE
OF THE
ONE HUNDRED TENTH CONGRESS

SECOND SESSION
JULY 17 AND 25, 2008
Available via http://www.gpoaccess.gov/congress/index.html

Printed for the use of the
Committee on Homeland Security and Governmental Affairs
(
U.S. GOVERNMENT PRINTING OFFICE
WASHINGTON
44127 PDF
2008
For sale by the Superintendent of Documents, U.S. Government Printing Office

Internet: bookstore.gpo.gov Phone: toll free (866) 5121800; DC area (202) 5121800
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COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

JOSEPH I. LIEBERMAN, Connecticut, Chairman
CARL LEVIN, Michigan
SUSAN M. COLLINS, Maine
DANIEL K. AKAKA, Hawaii
TED STEVENS, Alaska
THOMAS R. CARPER, Delaware
GEORGE V. VOINOVICH, Ohio
MARK PRYOR, Arkansas
NORM COLEMAN, Minnesota
MARY L. LANDRIEU, Louisiana
TOM COBURN, Oklahoma
BARACK OBAMA, Illinois
PETE V. DOMENICI, New Mexico
CLAIRE MCCASKILL, Missouri
JOHN WARNER, Virginia
JON TESTER, Montana
JOHN E. SUNUNU, New Hampshire
MICHAEL L. ALEXANDER, Staff Director
BRANDON L. MILHORN, Minority Staff Director and Chief Counsel
TRINA DRIESSNACK TYRER, Chief Clerk

CARL LEVIN, Michigan, Chairman
THOMAS R. CARPER, Delaware
NORM COLEMAN, Minnesota
MARK L. PRYOR, Arkansas
TOM COBURN, Oklahoma
BARACK OBAMA, Illinois
PETE V. DOMENICI, New Mexico
CLAIRE MCCASKILL, Missouri
JOHN WARNER, Virginia
JON TESTER, Montana
JOHN E. SUNUNU, New Hampshire
MARK
ELISE J. BEAN, Staff Director and Chief Counsel

ROBERT L. ROACH, Counsel and Chief Investigator
ZACHARY I. SCHRAM, Counsel
L. GREENBLATT, Staff Director and Chief Counsel to the Minority
MICHAEL P. FLOWERS, Counsel to the Minority
ADAM PULLANO, Staff Assistant to the Minority
MARY D. ROBERTSON, Chief Clerk
(II)
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CONTENTS
Opening statements:
Page
Senator Levin .................................................................................................... 1, 45
Senator Coleman .............................................................................................. 7, 50
WITNESSES
THURSDAY, JULY 17, 2008
Hon. Douglas Shulman, Commissioner, Internal Revenue Service, U.S. Department of the Treasury ....................................................................................
Hon. Kevin J. OConnor, Associate Attorney General, U.S. Department of
Justice ...................................................................................................................
Shannon Marsh, Fort Lauderdale, Florida, accompanied by Sharon Kegerrels,
Esq. ........................................................................................................................
William Wu, Forest Hills, New York, accompanied by Henry Klingeman,
Esq. ........................................................................................................................
Martin Liechti, Head, UBS Wealth Management Americas, Zurich, Switzerland, accompanied by David M. Zornow, Esq. ...................................................
Mark Branson, Chief Financial Officer, UBS Global Wealth Management
and Business Banking, Member, UBS Group Managing Board, Zurich,
Switzerland ...........................................................................................................
11
14
31
32
35
36
FRIDAY, JULY 25, 2008

Steven Greenfield, New York, New York ..............................................................
Peter S. Lowy, Beverly Hills, California; accompanied by Robert Bennett,
Esq. ........................................................................................................................
ALPHABETICAL LIST
OF
51
52
WITNESSES
Branson, Mark:
Testimony ..........................................................................................................
Greenfield, Steven:
Testimony ..........................................................................................................
Liechti, Martin:
Testimony ..........................................................................................................
Lowy, Peter S.:
Testimony ..........................................................................................................
Marsh, Shannon:
Testimony ..........................................................................................................
OConnor, Hon. Kevin J.:
Testimony ..........................................................................................................
Prepared statement ..........................................................................................
Shulman, Hon. Douglas:
Testimony ..........................................................................................................
Prepared statement ..........................................................................................
Wu, William:
Testimony ..........................................................................................................
36
51
35
52
31
14
65
11
55
32
APPENDIX
Staff Report titled Tax Haven Banks and U.S. Tax Compliance ......................
73
(III)
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IV
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EXHIBITS
1. Marsh Foundations, chart prepared by the U.S. Senate Permanent Subcommittee on Investigations ..........................................................................
2. Wu Foundation, chart prepared by the U.S. Senate Permanent Subcommittee on Investigations ..........................................................................
3. Greenfield Foundation, chart prepared by the U.S. Senate Permanent
Subcommittee on Investigations ....................................................................
4. Lowy Foundation, chart prepared by the U.S. Senate Permanent Subcommittee on Investigations ..........................................................................
5. a. Statement of former LGT Treuhand employee, formerly known as
Henrich Kieber ...........................................................................................
b. Liechtenstein warrant for the arrest of Henrich Kieber .........................
DOCUMENTS RELATING TO MARSH ACCOUNTS:
6. Letter of wishes, Lincol Foundation, October 15, 1985 ................................
7. LGT receipt for US $3,320,700 cash from Lincol Fondation, dated October 15, 1985 .....................................................................................................
8. Handwritten letter signed by Shannon N. Marsh to Mr. Alvate, to give
Kerry M. Marsh permission to review all documents and receipts pertaining to Lincol Foundation and Chateau Foundation, dated May 23,
1992 ..................................................................................................................
9. Instruction signed by Shannon Neal Marsh, empowering Marsh family
members to act as principals for Lincol Foundation, dated November
17, 1993 ...........................................................................................................
10. Correspondence from James A. Marsh, Jr. to Peter Meier, LGT, dated
October 4, 1994, re: Lincol and Chateau ......................................................
11. Letter of wishes, Lincol Foundation and Foundation Chateau, October
11, 2000 ...........................................................................................................
12. LGT Memorandum to File about Lincol and Chateau Foundations, dated
February 7, 2002 .............................................................................................
13. Deed of Signature accepting appointment as Protector of the Chateau
Foundation, signed by Kerry Michael Marsh, Shannon Neal Marsh,
and James Albright Marsh, Jr. and Deed of Appointment of Successors,
signed by James Albright Marsh, Jr. ............................................................
14. Resolution, The Foundation Board of Foundation CHATEAU, indicating
the inventory of assets and liabilities at 31 December 2000 showing
a total of USD 10015623,50, dated September 12, 2003 ............................
15. Letter from James A. Marsh, Jr. to LGT, dated November 10, 2004,
granting LGT all administrational and management activities for Foundation Chateau ................................................................................................
16. Correspondence from Shannon Neal Marsh to Members of the Foundation Council of Chateau Foundation, dated November 4, 2004, re: appointment of members of the Foundation Council of Chateau Foundation ...................................................................................................................
17. Excerpt from Estate of James A. Marsh, 2006 Income Tax Returns ..........
18. Three letters from Baker & McKenzie LLP (Marsh Family attorney)
to the Internal Revenue Service, dated May 12, 2008, forwarding amended returns for foreign income and foreign bank and financial accounts
for calendar years 20022006 ........................................................................
DOCUMENTS RELATING TO WU ACCOUNTS:
19. LGT report on JCMA Foundation, dated June 27, 2002 .............................
20. Declaration of Trust between Cobyrne Limited and JCMA Foundation,
dated October 1, 1996 .....................................................................................
21. New York City property records, recording sale of Forest Hills, NY
home of William S. Wu to Tai Lung Worldwide, Ltd., dated January
21, 1997 ...........................................................................................................
22. LGT Memorandum by Kim Choy regarding JCMA Foundation, dated
June 26, 2002 ..................................................................................................
23. Documents regarding withdrawal of $100,000 by JCMA Foundation/
William Wu from LGT through HSBC Hong Kong and Shanghai Banking Corp. Hong Kong, dated June 27,2002 ...................................................
24. Excerpt from Resolution, The Foundation Board of JCMA Foundation,
indicating statement of assets as per 31 December 2001 in the total
amount of USD 4,283,473.49, dated February 7, 2002 ................................
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25. Excerpt from Resolution, The Foundation Board of the JCMA Foundation, indicating inventory of assets and liabilities at 31 December 2003
showing a total of USD 2,172,145.97, dated March 10, 2004 .....................
26. Excerpt from Resolution of the Foundation Board of JCMA Foundation,
showing assets as per 31 December 2004 amount to USD 1,202,636.25,
dated February 13, 2006 ................................................................................
27. Excerpt from Resolution of the Foundation Board of JCMA Foundation,
showing assets as per 31 December 2005 amount to USD 1,188,957.64,
dated March 30, 2006 .....................................................................................
28. Excerpt from Resolution of the Foundation Board of Desert Rose Foundation, showing assets as per 31 December 2006 amount to USD
422,249.10, dated April 18, 2007 ...................................................................
29. LGT report on Veline Foundation after a March 27, 2000, client visit ......
30. Statements of assets as per 31.12.2000, Veline Foundation, dated February 5, 2001 ...................................................................................................
31. Bearer Share Certificate, Manta Company Limited, dated September
3, 1997 .............................................................................................................
32. Handwritten organizational chart showing Veline Foundation ownership
of corporations and property, undated ..........................................................
DOCUMENTS RELATED TO LOWY ACCOUNTS:
33. LGT Memorandum for the Record, dated November 26, 1996, memorializing a November 21, 1996, Meeting in Sydney regarding Westfields,
Adelphi, Crofton between LGT and Frank Lowy, David Lowy, David
Gronski, and Joshua Gelbard ........................................................................
34. LGT Memorandum for the Record, dated November 27, 1996, regarding
New Establishment Westfields/Lowy ............................................................
35. LGT Note for File, dated December 17, 1996, regarding telephone conversation with Frank Lowy and Joshua Gelbard regarding Westfields,
Adelphi, Crofton ..............................................................................................
36. LGT Memorandum for the Record, dated January 23, 1997, regarding
January 20, 1997 meeting in Los Angeles between LGT and Frank
Lowy, David Lowy, and Peter Lowy regarding Westfield/Lowy Family ....
37. LGT Memorandum for the Record, dated March 4, 1997, regarding
March 3, 1997, phone call with Peter Widmer regarding March 12,
1997 meeting in London with F.L. and J. Gelbert, the definitive structure
as well as the asset transfer is to be discussed .............................................
38. Correspondence from J.H. Gelbard to LGT, dated March 12, 1997, regarding formation of a Foundation by the name Luperla Foundation .......
39. LGT Memorandum for the file, dated March 13, 1997, regarding March
12, 1997, meeting in London between LGT and Frank Lowy and Josua
Gelbard ............................................................................................................
40. LGT Memorandum for the Record, dated March 16, 1997, regarding
March 12, 1997, meeting in London with F.L. regarding Luperla Foundation ...............................................................................................................
41. Regulations, Luperla Foundation, Vaduz, dated April 30, 1997 .................
42. LGT Memorandum for the Record, dated May 2, 1997, regarding April
30, 1997, meeting in the Hotel Savoy, Zurich between LGT and David
Lowy and J.H. Gelbard ..................................................................................
43. LGT Memorandum for the File, dated May 14, 1997, regarding Luperla
Foundation, Vaduz .........................................................................................
44. LGT Memorandum for the File, dated October 23, 1997, regarding
Luperla Foundation/Sewell Service Ltd. B.V.I. ...........................................
45. LGT Memorandum for the File, dated January 29, 1998, regarding
January 28, 1998, meeting in Bendern with Peter Widmer regarding
Luperla Foundation, Vaduz (Luperla) .......................................................
46. LGT Memorandum for the File, dated June 26, 2001, regarding Luperla
Foundation ......................................................................................................
47. LGT Memorandum for the File, dated July 16, 2001, regarding Luperla
Foundation, Vaduz .........................................................................................
48. LGT Memorandum for the File, dated December 17, 2001, regarding
Luperla Foundation, Vaduz ...........................................................................
51. Documents regarding Beverly Park Corporation .........................................
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52. IRS Information Document Requests (IDR) regarding Beverly Park Corporation ............................................................................................................
53. State of Delaware, Division of Corporations, Entity Details for Beverly
Park Corp. .......................................................................................................
DOCUMENTS RELATING TO GREENFIELD ACCOUNTS:
54. LGT Memorandum for the Record, dated March 27, 2001, memorializing
a March 23, 2001 meeting regarding Maverick Foundation between LGT
and Harvey and Steven David Greenfield ....................................................
55. LGT Summary of Maverick Foundation as of December 31, 2001, dated
January 1, 2002 ..............................................................................................
56. LGT report on Maverick Foundation, undated ............................................
57. LGT report on TSF Company Limited, undated ..........................................
58. LGT report on Chiu Fu (Far East) Limited, undated ..................................
59. LGT Background Information/Profile for Maverick Foundation, dated
October 12, 2001 .............................................................................................
60. LGT Background Information/Profile for TSF Company Ltd., BVI, dated
December 20, 2001 ..........................................................................................
DOCUMENTS RELATING TO GONZALEZ ACCOUNTS:
61. Foundation Tragique flow chart, undated ....................................................
62. LGT report for Tragunda Foundation, dated December 3, 2001 ................
63. LGT Background Information/Profile for Auto and Motoren [Motors]
Corp., dated October 3, 2001 .........................................................................
64. LGT report on Asmeral Investment Anstalt, undated ................................
65. LGT Memorandum for the File, dated September 11, 2001, regarding
Foundation Tragique ......................................................................................
66. Stiftung flow chart, undated ..........................................................................
67. LGT Background Information/Profile for Foundation Tragique, Vaduz,
dated December 18, 2001 ...............................................................................
68. LGT Background Information/Profile for FIWA AG, Vaduz, dated December 10, 2001 ..............................................................................................
DOCUMENTS RELATING TO CHONG ACCOUNTS:
69. LGT Background Information/Profile on Yue Shing Tong Foundation ......
70. Documents related to Apex Assets Limited ..................................................
71. Communication between Chong and Chalet [Silvan Colanti at LGT],
February-March 2008, regarding disclosure of LGT accounts ....................
DOCUMENTS RELATING TO MISKIN ACCOUNTS:
72. Declarations of Michael Miskin, dated 2003 ................................................
73. Declarations and court pleadings of Stephanie Miskin, dated 2003 ..........
74. LGT Memorandum for the Record, dated June 30, 1998, regarding New
Establishment Michel Misten .........................................................................
75. Michael Miskin Letter of Wishes with respect to the assets of Micronesia
Foundation, dated July 28, 2000 ...................................................................
76. LGT report on Micronesia Foundation .........................................................
77. LGT/Michael Miskin receipt for wire transfer of GBP 3,650,314.00, dated
October 21, 1998 .............................................................................................
78. Fax from Thomas Lungkofler/LGT to Michael Miskin, dated February
27, 2002, regarding tax situation in the US-area .........................................
ADDITIONAL DOCUMENTS RELATING TO LGT:
79. Documents related to Sera Financial Corporation .......................................
80. Documents related to Jaffra Development Inc. ............................................
81. Documents related to Sewell .........................................................................
82. Excerpt from presentation related to LGT and the Qualified Intermediary (QI) Program ....................................................................................
83. Documents related to LRAB Foundation ......................................................
DOCUMENTS RELATED TO UBS:
84. Wealth Management And Business Banking, Client Advisors Guidelines
For Implementation And Management Of Discretionary Asset Management Relationship With U.S. Clients (2002) .................................................
85. Cross-Border Banking Activities into the United States (version November 2004) ..........................................................................................................
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86. Restrictions on Cross-Border Banking and Financial Services Activities,

Country Paper USA (Effective Date June 1st, 2007), prepared by UBS .....
87. Excerpt of KeyClients in NAM, Business Case 20032005, prepared by
UBS ..................................................................................................................
88. Correspondence of UBS to Clients, dated November 4, 2002, We are
writing to reassure you that your fear is unjustified and wish to outline
only some of the reason why the protection of client data can not possibly
be compromised . . . UBSs entire compliance with its QI obligations
does not create the risk that his/her identity be shared with U.S. authorities ....................................................................................................................
89. Martin Liechti (Head of UBS Wealth Management Americas) email,
January 2007, regarding net new money goal and Year of the Pig ...........
90. Referral Campaign BU Americas, June 2003 (Swiss watch award) ...........
91. BS North America Report, Overview Figures NAM, prepared by UBS ......
92. Case Studies Cross-Border Workshop NAM, prepared by UBS ..................
93. UBS Memorandum, dated November 15, 2007, re: Changes in business
model for U.S. private clients .........................................................................
94. Talking Points For Informing U.S. Private Clients With Securities Holdings About The Realignment Of Our Business Model Plus Q&A ................
DOCUMENTS RELATED TO OLENICOFF:
95. Statement of Facts, United States of America vs. Bradley Birkenfeld,
dated 2008 .......................................................................................................
96. Plea Agreement For Defendant Igor M. Olenicoff, dated 2007 ....................
97. Emails between Birkenfeld/Olenicoff, dated July 2001, re: Meeting in
California ........................................................................................................
98. Correspondence of Igor Olenicoff, dated October 2001, re: Guardian
Guarantee Co. Ltd ..........................................................................................
99. Email between Staggl/Olenicoff, re: Structure .............................................
100. UBS documents related to opening of account for Guardian Guarantee
Company, Limited ..........................................................................................
101. Emails related to Liechtenstein trust and a Danish corporation ...............
102. Fax from Olenicoff to Birkenfeld, dated December 2001, re: Structure .....
103. Emails dated April 2002, re: transferring U.S. securities to a Liechtenstein account ..............................................................................................
OTHER DOCUMENTS:
104. Tax Haven Bank Secrecy Tricks, chart prepared by the U. S. Senate
Permanent Subcommittee on Investigations ................................................
105. Liechtenstein Secrecy Laws, chart prepared by the U. S. Senate Permanent Subcommittee on Investigations ...........................................................
106. Letter from Baker & McKenzie LLP (Marsh Family attorney) to the
Permanent Subcommittee on Investigations, dated July 15, 2008, with
clarification ......................................................................................................
107. Statement for the Record of the Australian Taxation Office ......................
ADDITIONAL DOCUMENTS RELATED TO LOWY ACCOUNTS:
108. LGT report on Luperla Foundation ...............................................................
109. LGT Background Information/Profile for Luperla Foundation, dated December 7, 2002 ................................................................................................
110. LGT Statement of Account for Luperla Foundation, dated December
29, 2001 ...........................................................................................................
111. LGT Memorandum for the Record, dated April 10, 2002, regarding retroactive dissolution of Luperla Foundation .....................................................
112. Letter to Peter Lowy from Leon C. Janks, dated December 13, 2001,
enclosing documents related to Beverly Park Corporation .........................
113. a. Contract For The Purchase And Sale of Real Estate, sale by West
Park Avenue Corporation to Beverly Park Corporation, March 1997 ...
b. Beverly Park Corporation Guest Log, Beverly Hills House and New
York Condo, July 1999-May 2000 .............................................................
ADDITIONAL MATERIALS:
114. Hidden Money Trail, chart prepared by the U.S. Senate Permanent
Subcommittee on Investigations ....................................................................
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115. a. Letter from OMelveny & Myers LLP on behalf of their client, UBS
AG, to the Permanent Subcommittee on Investigations, dated August
5, 2008, regarding Subcommittee Staff Report on Tax Haven Banks
and U.S. Tax Compliance .......................................................................... 630
115. b. Memorandum of the Permanent Subcommittee on Investigations staff
regarding August 5, 2008, letter from OMelveny & Myers LLP .......... 635
116. Tax Haven Liechtenstein, Transcript of the Frontal 21 Documentary,
March 25, 2008 on ZDF Network in Germany ............................................. 640
117. Statement for the record submitted on behalf of the Government of
the Principality of Liechtenstein ................................................................... 653
118. Organizational changes NAM, powerpoint presentation by Michel
Guignard, of UBS private banking in Switzerland, May 10, 2005 ............. 655
119. Transcript of Liechtenstein court proceeding involving Mario Staggl,
April 28, 2005 .................................................................................................. 665
120. Affidavit of William Wu clarifying his testimony at the Permanent Subcommittee on Investigations July 17th hearing .......................................... 681
121. Correspondence between Caplin & Drysdale on behalf of Mr. Steven
Greenfield and the Permanent Subcommittee on Investigations regarding the testimony of Mr. Greenfield at the Subcommittees hearing ......... 683
122. Correspondence between Skadden, Arps, Slate, Meagher & Flom LLP
on behalf of Peter S. Lowy and the Permanent Subcommittee on Investigations regarding the testimony of Mr. Lowy at the Subcommittees
hearing ............................................................................................................. 699
123. Documents relating to Footnotes found in the Staff Report, Tax Haven
Banks and U.S. Tax Compliance, prepared by the Minority and Majority
Staff of the Permanent Subcommittee on Investigations in conjunction
with the Subcommittee hearings held July 17 and 25, 2008:
[Note: Footnotes not listed are explanative, reference Subcommittee interviews for which records are not available to the public, or reference a
widely available public document.]
[*] Retained in the files of the Subcommittee.
Footnote No. 16, See Hearing Exhibit No. 89 (above) ........................................... 503
Footnote No. 100, See Hearing Exhibit No. 116 (above) ....................................... 640
Footnote No. 109, See Attachment .......................................................................... 710
Footnote No. 110, See Hearing Exhibit No. 105 (above) and Attachment. ................................................................................................................ 565, 722
Footnote No. 112, See Attachments (2) ............................................................. 725, 729
Footnote No. 119, See Attachments (3)..................................................... 754, 764, 772
Footnote No. 120 and 121, See Hearing Exhibit No. 18 (above) .......................... 244
Footnote No. 122, See Hearing Exhibit No. 17 (above) and Attachments
(2)............................................................................................................. 240, 779, 802
Footnote No. 123 and 124, See Attachments (10)........... 824, 832, 841, 845, 849, 854,
862, 871, 875, 879
Footnote No. 129, See Hearing Exhibit No. 11 (above) ......................................... 229
Footnote No. 130 and 134, See Footnote No. 123 (above) ...... 824, 832, 841, 845, 849,
854, 862, 871, 875, 879
Footnote No. 136, See Footnote No. 135 (above) and Attachment .................. 884, 886
(3)..................................................................................................... 237, 892, 893, 894
Footnote No. 145, See Hearing Exhibit No. 10 and Footnote No. 136
(above) ..................................................................................................... 228, 884, 886
(2)............................................................................................................. 244, 895, 898
(6) ............................................................................ 240, 901, 902, 903, 904, 905, 906
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Footnote
Footnote
Footnote
Footnote
Hearing Exhibit No. 8 (above) ........................................... 226

Hearing Exhibit No. 9 (above) ........................................... 227
Hearing Exhibit No. 12 (above) ......................................... 231
Footnote No. 123 (above) .... 824, 832, 841, 845, 849, 854, 862,
871, 875, 879
Footnote No. 155, See Hearing Exhibit No. 13 (above) and Attachment ................................................................................................................. 233, 907
Footnote No. 158, See Attachments (3)..................................................... 909, 917, 922
Footnote No. 159, See Hearing Exhibit No. 19 and 20 (above) ...................... 255, 257
Footnote No. 166, See Attachments (6) ............................ 932, 934, 936, 938, 941, 955
Footnote No. 167, See Attachments (2) ............................................................. 971, 978
Footnote No. 168170, See Hearing Exhibit No. 23 (above) ................................. 266
Footnote No. 173, See Footnote No. 167 (above) .............................................. 971, 978
Footnote No. 174177, See Footnote No. 166 (above) ..... 932, 934, 936, 938, 941, 955
Footnote No. 178, See Hearing Exhibit Nos. 27 and 28 (above) ..................... 279, 284
Footnote No. 179, See Hearing Exhibit No. 29 (above) and Attachment ................................................................................................................. 288, 996
Footnote No. 185, See Attachments (3)................................................... 997, 998, 1002
Footnote No. 187, See Hearing Exhibit Nos. 33, 34, 39, 42 and 46
(above) ..................................................................................... 293, 297, 311, 322, 332
Footnote No. 195, See Hearing Exhibit Nos. 36, 39 and 42 (above)....... 303, 311, 322
Footnote No. 201, See Hearing Exhibit No. 40 (above) and Attachment ............................................................................................................... 315, 1005
Footnote No. 204, See Hearing Exhibit Nos. 33, 35, 39, 45 and 46
(above) ..................................................................................... 293, 299, 311, 330, 332
Footnote No. 211, See Hearing Exhibit Nos. 36, 46 and 47 (above)....... 303, 332, 334
Footnote No. 214, See Hearing Exhibit Nos. 51, 113a and 113b
(above) ..................................................................................................... 358, 607, 611
Footnote No. 221, See Hearing Exhibit Nos. 4850 (above).................... 342, 348, 352
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Footnote No. 230, See Hearing Exhibit Nos. 5658 (above).................... 373, 375, 377
Footnote No. 235, See Attachments (2) ......................................................... 1023, 1025
Footnote No. 273, See Footnote No. 243 (above) .................................................... 1028
(2)......................................................................................................... 397, 1030, 1032
Footnote No. 277, See Footnote No. 276 (above) and Attachment .............. 1034, 1042
Footnote No. 278, See Attachments (4)..................................... 1048, 1049, 1050, 1051
Footnote No. 285, See Attachments (5)............................ 1059, 1060, 1061,1062, 1063
Footnote No. 305, SEALED EXHIBIT and Hearing Exhibit No. 73 (above) ...... 417
Footnote No. 323, See Attachments (4)..................................... 1074, 1075, 1076, 1079
Footnote No. 334, See Hearing Exhibit No. 73 and Footnote No. 317
(above)............................................................................................................ 417, 1069
Footnote No. 335, See Hearing Exhibit No. 82 (above) and See Attachments
(2)......................................................................................................... 460, 1087, 1091
Footnote No. 336337, See Attachment .................................................................. 1093
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Footnote No. 346, See Hearing Exhibit Nos. 44 and 108 (above) ................... 328, 587
Footnote No. 367, SEALED EXHIBIT ...................................................................
*
Footnote No. 382, See Footnote No. 367 (above) SEALED EXHIBIT ..................
*
*
*
*
*
Footnote No. 420432, See Footnote No. 367 (above) SEALED EXHIBIT ..........
*
Footnote No. 435, See Footnote No. 367 (above) SEALED EXHIBIT and Footnote No. 433 (above) ............................................................................................. 1174
*
Footnote No. 438 and 439, See Footnote No. 367 (above) SEALED EXHIBIT ...
*
Footnote No. 444450, See Footnote No. 367 (above) SEALED EXHIBIT ..........
*
*
Footnote No. 473475, See Hearing Exhibit No. 100 (above) ............................... 554
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*
124. Correspondence between the Permanent Subcommittee on Investigations
and Frank P. Lowy ......................................................................................... 1198
125. Correspondence between the Permanent Subcommittee on Investigations
and Joshua H. Gelbard .................................................................................. 1201
[*] Retained in the files of the Subcommittee.
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TAX HAVEN BANKS

AND U.S. TAX COMPLIANCE
THURSDAY, JULY 17, 2008
U.S. SENATE,
PERMANENT SUBCOMMITTEE ON INVESTIGATIONS,
OF THE COMMITTEE ON HOMELAND SECURITY
AND GOVERNMENTAL AFFAIRS,
Washington, DC.
The Subcommittee met, pursuant to notice, at 9:34 a.m., in Room
SD106, Dirksen Senate Office Building, Hon. Carl Levin, Chairman of the Subcommittee, presiding.
Present: Senators Levin and Coleman.
Also Present: Senator Kerry.
Staff Present: Elise J. Bean, Staff Director/Chief Counsel; Mary
D. Robertson, Chief Clerk; Robert L. Roach, Counsel and Chief Investigator; Ross Kirschner, Counsel; Laura Stuber, Counsel; Zack
Schram, Counsel; Gina Reinhardt, Congressional Fellow; Timothy
Everett, Intern; Jeffrey Rezmovic, Law Clerk; Lauren Sarkesian,
Intern; Spencer Walters, Law Clerk; Mark L. Greenblatt, Staff Director and Chief Counsel to the Minority; Michael P. Flowers,
Counsel to the Minority; Clifford C. Stoddard, Jr., Counsel to the
Minority; Timothy R. Terry, Counsel to the Minority; Adam
Pullano, Staff Assistant to the Minority; Kelly Brannigan; Kathy
Kerrigan (Senator Kerry), and Thomas Caballero, Senate Legal
Counsels Office.
OPENING STATEMENT OF SENATOR LEVIN
Senator LEVIN. Good morning, everybody. About 50 tax havens

operate in the world today. Their twin hallmarks are secrecy and
tax avoidance. Some tax havens are little known places like Andorra and Vanuatu that few Americans have heard of. Others, like
Switzerland and Liechtenstein, are notorious for operating behind
an iron ring of secrecy. Billions and billions of dollars worth of U.S.
assets find their way into these secrecy tax havens, aided by banks,
trust companies, accountants, lawyers, and others. Each year, the
U.S. Treasury loses up to $100 billion in tax revenues from offshore
tax abuses. Tax havens are engaged in economic warfare against
the United States and against honest, hard-working American taxpayers.
Today we will look at two banks that relied on secrecy and deception to hide not just the tax avoidance schemes of their clients, but
the actions that they themselves took to facilitate U.S. tax evasion.
The first bank is LGT, a private bank owned by the royal family
of Liechtenstein. Liechtenstein is a tiny alpine nation whose 35,000
(1)
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citizens would fill one-third of a good-sized football stadium. It has
no airport, but supports 15 banks that together boast of holding
more than $200 billion in assets. Liechtenstein also boasts of secrecy laws that are more stringent than even those that have made
Switzerland synonymous with hidden bank accounts.
The second bank is UBS, a Swiss bank. It is one of the worlds
largest financial institutions, the worlds largest manager of private
wealth, and a public company of international renown. Yet, as we
will hear today, UBS has an estimated 19,000 so-called undeclared
accounts for U.S. citizens with an estimated $18 billion in assets
that have been kept secret from the IRS.
Both LGT and UBS operate behind a wall of secrecy that this
hearing and our report will show needs to come down. The evidence
we have been able to obtain breaks through some of that wall of
secrecy to show how these two banks have employed banking practices that facilitate, and have resulted in, tax evasion by U.S. clients.
We initiated this investigation into tax haven banks in February
2008, as a global tax scandal erupted after a former employee of
LGT provided tax authorities around the world with data on about
1,400 people with accounts at LGT Bank in Liechtenstein. On February 14, 2008, German tax authorities, having obtained the names
of 600 to 700 German taxpayers with LGT accounts, executed multiple search warrants and arrested a prominent businessman for
allegedly using LGT accounts to evade $1.5 million in taxes. Soon
after, our IRS announced that it had initiated enforcement action
against about 100 U.S. taxpayers in connection with accounts in
Liechtenstein. The United Kingdom, Italy, France, Spain, and Australia made similar announcements on the same day. Altogether
since February, nearly a dozen countries have announced plans to
investigate taxpayers with Liechtenstein accounts, demonstrating
not only the worldwide scope of the tax scandal, but also a newfound international determination to fight against tax evasion facilitated by tax haven banks.
The former LGT employee who exposed LGTs dirty laundry had
to go into hiding to avoid arrest by Liechtenstein which has listed
him as its No. 1 target for arrest. A $10 million reward has been
placed on his head by unknown parties on the Internet. This Subcommittee obtained about 12,000 pages of LGT documents related
to U.S. clients from that former LGT employee. We also interviewed him and took his statement by videoconference, a tape of
which, with precautions taken to obscure identifying details, will be
presented during this hearing. His revelations are explosive.
The documents and information that he provided depict a bank
that is a willing partner, and an aider and abettor, to clients trying
to evade taxes, dodge creditors, or defy court orders. Internal LGT
documents and other information show secrecy was a deeply embedded way of life at the LGT bank. LGT used code names for its
clients and directed its bankers to use pay phones when contacting
them. A LGT document instructed bankers trying to contact a client as follows: CAUTION: Calls may be made only from public
phone booths, preferably not from a [Liechtenstein] phone booth !!!
LGT set up secret, shell transfer corporations which clients could
use to route money into and out of their LGT accounts, in order
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to, in the words of LGT, cover the tracks. LGT created elaborate,
deceptive offshore structures, using foundations, trusts, and corporations, to hide a clients ownership of assets from tax authorities in other countries.
Our report presents seven case studies of U.S. clients using LGT
services. Due to time constraints, we will discuss only four today.
In preparation for this hearing, the Subcommittee served subpoenas on three of the four LGT clients seeking their personal appearance: Shannon Marsh, William Wu, and Steven Greenfield.
Two of those individualsMr. Marsh and Mr. Wuare here today.
The thirdMr. Greenfieldhas refused to appear after a subpoena
was served on him, and we will be seeking enforcement of our subpoena. The fourthPeter Lowyleft the country despite our request that he appear today. The Subcommittee notified his legal
counsel that he would be subpoenaed to appear, if necessary. He
has now agreed to appear before the Subcommittee at a continuation of this hearing a week from tomorrow.
Later in the hearing, when these individuals are called to give
testimony, I will describe in more detail what we have learned
about their Liechtenstein accounts, but for now I will mention each
case history only briefly.
Shannon Marsh. Shannon Marsh is a son of the late James
Albright Marsh, a U.S. citizen from Florida in the construction
business who formed four Liechtenstein foundations in the 1980s
and transferred substantial funds to them. Two of these foundations were formed for him by LGT Bank. By 2007, the assets in the
four foundations had a combined value of $49 million. LGT instructed the Marshes to use the code Friends of J.N. when they
wished to get in touch. The Marsh accounts were never disclosed
to the IRS by LGT Bank.
William Wu. Mr. Wu is a U.S. citizen who has lived for many
years with his family in New York. LGT helped Mr. Wu hide ownership of his house in New York by helping him arrange a fake sale
to an offshore company that he secretly controlled. LGT also helped
him withdraw substantial funds from his Liechtenstein account,
ranging from $100,000 to $1.5 million at a time, in ways that made
the funds difficult to trace.
Steven Greenfield. Harvey and Steven Greenfield, father and son,
are New York businessmen who specialize in importing toys. In
March 2001, in Liechtenstein, LGT Bank held a 5-hour meeting
with the Greenfields, attended by three LGT private bankers and
Prince Philipp, Chairman of the LGT Board of Directors and brother to the sovereign of Liechtenstein. The meeting was primarily a
sales pitch to convince the Greenfields to transfer to LGT Bank
about $30 million from a Hong Kong bank after leaving behind as
few traces as possible. Again, Mr. Greenfield has refused to appear
despite service of a subpoena, so we will be pursuing that matter.
Peter Lowy. Peter Lowy lives in California. His father, with his
sons help, set up a LGT foundation in 1998, after telling the bank
that he did not want Australian tax authorities to know about the
assets. LGT took measures to hide the Lowys ownership of the assets, including by keeping their name off the formation documents
for the new foundation, routing incoming assets through an offshore transfer corporation to prevent a direct link to the new foun-
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dation, and using a Delaware corporation headed by Peter Lowy to
name the beneficiaries. In 2001, the Lowys dissolved the foundation and moved to Switzerland assets totaling about $68 million.
Mr. Lowy will appear next week to answer questions about these
matters.
The importance of these case studies is that they provide an inside look at what goes on behind the wall of secrecy that surrounds
this Liechtenstein bank. And what does go on behind that wall?
Banking practices that facilitate tax evasionconduct that angers
every honest American who pays taxes.
We have also managed to pierce some of the layers of Swiss secrecy that for too long have made Switzerland the place to bank for
people with something to hide.
In late 2007, the Subcommittee took the deposition of Bradley
Birkenfeld, who worked for more than 12 years as a private banker
in Switzerland, including 4 years at the Geneva office of UBS. In
2008, Mr. Birkenfeld was charged and pled guilty to conspiring
with a U.S. citizen, Igor Olenicoff, to defraud the IRS of $7.2 million in taxes owed on $200 million of assets hidden in secret accounts in Switzerland and Liechtenstein. In connection with this
prosecution, the United States also detained, as a material witness,
a senior UBS private banking official from Switzerland, Martin
Liechti, then traveling on business in Florida. These enforcement
actions appear to represent the first time that the United States
has criminally prosecuted a Swiss banker for helping a U.S. taxpayer evade U.S. taxes. And Mr. Liechti is here today. I want to
express my appreciation to the Justice Department and to the U.S.
Attorney for the Southern District of Florida for making him available.
Our report describes how Mr. Birkenfeld signed up Mr. Olenicoff
as a client, in part by traveling to California from Switzerland to
meet him, and opened UBS accounts for him in Switzerland in the
name of offshore corporations that Mr. Olenicoff controlled to hide
his ownership of the assets. For a time, Mr. Olenicoff was Mr.
Birkenfelds largest client.
The details of their tax evasion scheme are sordid enough. But
what Mr. Birkenfeld told the Subcommittee was that what he did
as a private banker at UBS was ordinary practice. He told us about
thousands of Swiss accounts at UBS for U.S. clients holding billions of dollars in assets, all undeclared. He also described the
pressure placed on the Swiss private bankers to bring new money
into the bank from the United States, called net new money. His
deposition with us and other documents show that each year, UBS
assigns each private banker an annual net new money target. A
January 2007 e-mail sent out by Mr. Liechti to the Swiss bankers
in the Americas division wished them a happy new year, recounted
how, in 2002, they had brought in 4 million Swiss francs per banker, how that number had quadrupled in 2 years to 17 million Swiss
francs per banker in 2006, and then urged them to quadruple their
efforts again in 2007 to bring in 60 million Swiss francs per banker
in net new money from the Americas.
Mr. Birkenfeld told us that Swiss bankers regularly traveled to
the United States to target U.S. citizens for net new money. He
told us how these Swiss bankers maintained a low profile, using
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business cards that did not mention wealth management, sometimes declaring they were in the United States for non-business
purposes, and carrying encrypted computers that, allegedly, even
U.S. Customs agents could not read.
A Subcommittee analysis of travel records supplied by Customs
corroborates the testimony. The travel records show that about 20
UBS Swiss bankers made about 300 trips to the United States
since 2003, often traveling together to UBS-sponsored functions designed to attract wealthy potential clients. The travel records also
show that some UBS private banking officials made regular U.S.
visits, including Mr. Liechti who traveled to the United States up
to eight times in a year. Mr. Birkenfeld described one Swiss banker
who saw 30 to 40 clients on each U.S. visit. All this to sell Swiss
secrecy on U.S. soil.
Mr. Birkenfeld also described UBS Swiss bankers who presented
their clients with securities products and helped execute securities
transactions here in the United States, without a broker-dealer license from the Securities and Exchange Commission. In response
to Subcommittee inquiries, UBS also acknowledged that, like LGT,
its bankers had set up foreign corporations to disguise the ownership of accounts by U.S. clients.
The Subcommittee even obtained a document showing that UBS
provided its Swiss private bankers with training on how to detect
surveillance by U.S. customs agents and law enforcement officers
while traveling here. Think about that: A major international bank
is training its bankers to detect surveillance by U.S. authorities.
UBS efforts targeting U.S. clients to open Swiss accounts were,
in the words of Mr. Birkenfeld, a massive machine. And the push
to open Swiss accounts took place even though UBS had branch
banking and securities operations in the United States that were
large enough to accommodate all of its U.S. clients.
Which brings up a fundamental question. Why would a U.S. taxpayer open a UBS account in Switzerland when it could bank with
UBS right here in the United States? Why would 19,000 U.S. clients with nearly $18 billion in assets choose to open up accounts
in Switzerland? It seems plain that part of the answer is that they
wanted to open undeclared accounts that the IRS would not know
about. They wanted secrecy.
And UBS gave them secrecy. In November 2002, UBS sent a letter to all of its U.S. clients to reassure them that their secret Swiss
accounts were still safely hidden, despite a new Qualified Intermediary program, or QI, going into effect. Here is what that UBS
letter said in part:
Dear client: From our recent conversations we understand that
you are concerned that UBS stance on keeping its U.S. customers
information strictly confidential may have changed. . . . We are
writing to reassure you that your fear is unjustified and wish to
outline only some of the reasons why the protection of client data
can not possibly be compromised. . . .
We all know what is going on here. U.S. clients who dont bank
with UBS in the United States and instead bank with UBS in
Switzerland are buying secrecy. And folks who buy secrecy have secrets they dont want to reveal, such as evading taxes, ducking
creditors, or defying court orders. But those clients arent the only
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ones relying on secrecy to cloak their actions. Banks in tax havens,
including the two banks under examination today, are also covering up their own actionsactions that they presumably didnt
want to see exposed by media around the world.
We are putting up a chart that summarizes the Tax Haven Bank
Secrecy Tricks that we have uncovered during this investigation:1
Banks using code names for clients to disguise their identities;
banks telling their bankers to use pay phones instead of business
phones so authorities cant trace a call back to the bank; banks giving their bankers encrypted computers when they travel so tax authorities cant read any client information; banks funneling money
through so-called transfer companies to cover the tracks of the
funds and make audits difficult; banks opening accounts in the
names of foreign shell companies to hide the real owners; banks
setting up fake charitable trusts for the same reason; banks providing their bankers with countersurveillance training. The list
goes on and on. These tricks are all about deception, all about making it impossible for the IRS to follow the money, to bring tax
cheats to justice, and to bring back into the U.S. Treasury the tens
of billions of dollars owed to Uncle Sam.
UBS has told the Subcommittee that it is changing its ways. It
has banned travel by its Swiss bankers to the United States. It is
encouraging U.S. clients to bank with UBS in the United States or
at a subsidiary in Switzerland called Swiss Financial Advisors that
requires all U.S. clients to disclose their accounts to the IRS. Liechtenstein tells us they are in negotiations with the United States to
enter into a tax information exchange agreement and with its European neighbors to expand tax cooperation in connection with an
anti-fraud agreement.
Well, I hope that is all true, but count me skeptical for a number
of reasons. First, we havent heard anything from LGT about reforms; it is not even here today, in contrast to UBS that is here
today. Second, evading U.S. taxes is a billion dollar industry; its
gone on for decades; and the profits are huge, both for the tax
cheats and for the banks that hold their assets. The documents and
testimony that we are releasing today disclose a culture of secrecy
and deception that we are determined to end, despite it being so
strongly entrenched.
Tax evasion eats at the fabric of society, not only by starving
health care, education, and other needed governmnent services of
resources, but also by undermining trustmaking honest folks feel
that they are being taken advantage of when they pay their fair
share.
Our report outlines a number of ways we can fight back to end
tax haven abuses, and here are a few.
First, we should support the recent innovative enforcement actions taken by the Justice Department and IRS to prosecute foreign
bankers who help U.S. taxpayers cheat Uncle Sam and to compel
foreign banks to disclose the names of their U.S. clients.
Second, we ought to enact new tools to penalize tax haven banks
that impede U.S. tax enforcement. Congress should give the Treasury Department authority to bar U.S. financial institutions from
1 See
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Exhibit No. 104, which appears in the Appendix on page 564.
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doing business with those banks, and the IRS should remove those
banks from the Qualified Intermediary program, the QI program,
that allows them to avoid disclosing the names of their non-U.S.
clients to U.S. authorities.
Third, Congress should create a rebuttable presumption in enforcement proceedings that U.S. taxpayers who form or who send
assets to or who receive assets from a legal entity in an offshore
secrecy jurisdiction controls that entity and is, therefore, liable for
taxation on its assets and income.
Fourth, Congress ought to change the law to require banks who
know U.S. clients are behind the accounts opened in the name of
offshore entities to treat those accounts as U.S. accounts that have
to be disclosed to the IRS.
And we can do all that and more by enacting the Stop Tax
Haven Abuse Act, a bill that I and Senator Coleman introduced
last year.
Right now, tax haven banks and tax haven governments dress up
their secrecy laws and banking practices with phrases like financial privacy and wealth management. But secrecy breeds tax
evasion. And secrecy hides not only the wrongdoers, but also those
who aid and abet the wrongdoing. We are determined to tear down
those secrecy walls in favor of transparency, cooperation, and tax
compliance.
I want to thank my Ranking Member, Senator Coleman, and his
staff for their support of this investigation and the legislation to
stop tax haven abuses that we have introduced.
Senator Coleman.
OPENING STATEMENT OF SENATOR COLEMAN
Senator COLEMAN. Thank you, Mr. Chairman.

This morning, we return to a matter that is important to all
American taxpayers: The role of foreign banksparticularly those
in offshore tax havensin helping a disturbing number of wealthy
Americans cheat on their taxes. At the outset, I want to express
my appreciation to Senator Levin for his unwavering commitment
throughout this effort. This has been a truly bipartisan investigation in every sense of the word. It would not have been possible to
bring these important problems to light without your leadership,
Mr. Chairman, and for that I thank you.
The problem we are confronting today is simple: Tens of thousands of Americas wealthiest citizens are using offshore secrecy jurisdictions to hide trillions of dollars and avoid paying their fair
share of taxes. The offshore problem remains one of staggering proportions. These tax havens hold an estimated $1.5 trillion in American assets, resulting in lost taxes of roughly $100 billion. That is
three times the size of the Minnesota State budget general fund
lost because of dishonest individuals and entities exploiting the secrecy of foreign countries.
In doing so, these privileged few are forcing honest American
taxpayers to bear a disproportionate burden of investing in crucial
areas like health care, homeland security, and education. That tax
loss sits like a millstone around the necks of honest American taxpayers, who are struggling with high taxes, ever-increasing gas
prices, and rising health care costs.
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But these tax cheats are not acting alone. Foreign banks in these
offshore havens are enthusiastic partners in this deception. Hiding
behind an impregnable fortress of secrecy laws, these banks have
partnered with American tax cheats to use offshore tax and secrecy
havens to conceal ownership of assets and make sham transactions
seem legitimate, while staying one step ahead of U.S. law enforcement and the IRS.
Over the course of the last year, the Subcommittee has engaged
in a broad investigation into two of these banks: LGT Bank in
Liechtenstein, and UBS AG in Switzerland. Both banks operate
under strict secrecy laws, yet both banks enabled and promoted felony tax evasion, and sometimes even worse misconduct, like the
bribery of American officials and others. The audacity and cleverness of the bankers we have examined are matched only by the
zeal with which their American clients used their services.
Before we turn to the evidence, it is worthwhile to take a moment and review the relevant laws and rules to understand how
the banks eagerly manipulated the regulatory and legal landscape
to assist their tax-cheating clients. The key rules governing these
foreign banks are found in the Qualified Intermediary program
(QI). The QI program is intended to encourage foreign banks to assist the IRS collect taxes from overseas accounts by calling for contracts with the individual foreign banks. In short, contracts executed under the QI program require the banks to report to the IRS
when the accounts held by Americans have income derived from
U.S. securities and withhold the proper amount of taxes, sending
that amount back to the United States.
In one sense, the QI program has been quite effective: The IRS
has been able to collect substantial taxes that it previously could
not. But there was a loophole in these QI agreements, and these
foreign banks drove a Mack truck right through it. Basically, while
the QI agreements require the banks to reveal American account
holders with U.S. securities investments, the agreements do not require the reporting of accounts that are held by non-US citizens or
entities.
So what did the banks do? They encouraged their American clients to form shell companies and trusts in jurisdictions with strict
secrecy laws, helped them open accounts in the names of those
trusts and companies, and then assisted them in shifting millions
of dollars from accounts in their names to accounts in the names
of the foreign entities. In doing so, these banks turned a blind eye
to the fact that there was no legitimate reason for these maneuvers.
In his opening statement, Senator Levin highlighted the findings
of our Subcommittee, as set forth in the bipartisan staff report we
have issued to accompany this hearing. The case studies related to
LGT are as appalling in their brazenness as they are disturbing in
their commonality:
A family falsely hiding nearly $50 million in trusts for decades;
Another family moving funds from one shell corporation to another to yet another in a chain of transfers that was clearly designed for one reason: To avoid paying taxes;
A family meeting with the royal family of Liechtenstein with the
express purpose, in their words, of hiding the traces;
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The brazen facilitation of bribery here in the United States by
Marc Rich and his affiliates.
Sadly, the list goes on and on. What is worse, LGT was not
alone. UBS engaged in parallel misconduct. In short, soon after
joining the QI program, UBS undertook a systematic, wide-ranging
effort to harvest tax cheats from the United States, help them restructure their Swiss accounts to avoid paying taxes on billions of
dollars, and surreptitiously evade the attention of Federal law enforcement agencies.
To be clear, our focus is on UBS operations out of Switzerland.
UBS has a large number of personnel based here in the United
States, including in Minnesota, and they, like us, must be surely
appalled at what the Subcommittee has uncovered. These people
are not part of the misconduct we examine today, nor do we suggest in any way that they are involved in these activities.
Moreover, we should note that UBS has been cooperative with
the Subcommittees investigation and has been responsive to its requests. UBS is also appearing today voluntarily, and not under
compulsion of subpoena. I find it significant that while UBS did not
necessarily have to send a knowledgeable witness from Switzerland, it chose to do so, which stands in stark contrast to LGTs refusal to appear before us today.
But there is a fundamental question that must be asked of UBS,
and that is, when you are sending Swiss bankers, 20 UBS bankers
taking over 300 trips since 2003, somebody in America has to know
what is going on. Clearly, though this is generated out of Switzerland, this kind of activity in this country cannot simply have occurred without folks here intentionally turning a blind eye. I am
not sure what my folks in Minnesota know, but I would sure like
to find out what the folks in America knew about these transactions.
The results of the Subcommittees investigation are striking. The
evidence reveals that the banks engaged in highly suspicious activities designed to hide the identities of their clients, including, as the
Chairman noted, using code words, encrypted computers designed
to thwart U.S. customs officials, shell companies and trusts strewn
around the world, and techniques to avoid surveillance by law enforcement. Some of these activities sound like the cloak-and-dagger
deception in a James Bond movie.
It is bad enough if the banks were simply enabling tax crimes.
But the problem is far worse and more pervasive than a mere seeno-evil acceptance of tax fraud. Our investigation has found that
the banks have left their secrecy fortresses and furtively entered
the United States to recruit and service thousands upon thousands
of tax cheats. Driven by a desire to service their clients desires, regardless of legality, these banks actively promote and cultivate this
conduct day after day. They didnt just facilitate this misconduct;
they orchestrated it. That must stop and it must stop now.
How do we fix this problem? The Subcommittee has offered a
number of recommendations.
First, as the Chairman has noted, Congress should pass the Stop
Tax Haven Abuse Act, which is comprehensive legislation that Senator Levin and I introduced, along with Senator Obama. It would
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go far to stop offshore tax haven and tax shelter abuses by shining
a light in the dark world of secrecy jurisdictions.
We must also change the laws and regulations which permit
banks in tax havens to fulfill their contractual obligations to the
IRS even though they are facilitating criminal conduct.
We must also improve the QI program, by strengthening reporting requirements for QI banks and expanding the audit process.
We must also bolster our law enforcement activities and increase
the statute of limitations for activities involving tax havens.
To be clear, foreign investment is vitally important to the United
States. Such investments are critical to job growth and opportunity
expansion and are undeniably necessary for the economic wellbeing of our citizens. Nor is our focus here today on U.S. companies
investing abroad, which bolsters our competitiveness in the increasingly global economy. To the contrary, our inquiry is focused
on individual U.S. taxpayers who have cheated the system with the
active assistance of offshore banks.
There may indeed be valid reasons for holding accounts offshore,
such as Americans living and working abroad, or those with families in other countries with political or economic instability. These
persons, when they file the appropriate documents with the IRS
and pay their fair share of taxes, have nothing to fear from this
inquiry.
I want to close, however, by speaking directly to those who
should be worried: Those Americans, and their attorneys and financial enablers, who have gone offshore to dodge their taxes, escape
our courts, or worse. Our message is simple: You are hurting this
country. Millions of Americans struggle with bills and mortgages,
pay for gas and health care, educate their children, and care for
their loved ones. Hundreds of thousands of your fellow Americans
protect usboth here and at war abroadmaking unimaginable
sacrifices on behalf of this country. By cheating on your taxes, you
are forcing those people to carry even more weight on their sagging
shoulders. You, the tax cheats, are not being asked to suffer as
they are. You, the tax cheats, are not being asked to struggle with
your daily bills and mortgages and gas prices and medical bills.
You are simply being asked to pay your fair share to the country
whose freedoms you so richly enjoy.
Listen closely to what we have uncovered in this investigation.
Come forward and stop hiding. In one document, a foreign banker
advised his American client to stop engaging in certain transactions so that the American authorities would not catch him. He
said boldly, Let sleeping dogs lie. Well, the dogs are no longer
sleeping.
Thank you, Mr. Chairman.
Senator LEVIN. Thank you very much, Senator Coleman.
And now I would like to welcome our first panel of witnesses to
todays hearing: Doug Shulman, the Commissioner of the IRS, and
Kevin OConnor, the Associate Attorney General at the Department
of Justice.
Commissioner Shulman, first I want to thank you for being here
today, and this is your first appearance before this Subcommittee.
Your predecessor, Mark Everson, contributed frequent insights and
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important context to our hearings. We welcome you. We look forward to your testimony.
Mr. OConnor, I believe this is also your first appearance before
this Subcommittee, and it is important for us to hear from the Department of Justice, and we welcome you.
We thank you both. We thank your agencies for your efforts to
go after people who would dodge our tax laws and evade paying
their taxes.
Pursuant to Rule VI, all witnesses who testify before the Subcommittee are required to be sworn. So at this time, let me ask you
both to please stand and raise your right hand. Do you swear that
the testimony you are about to give will be the truth, the whole
truth, and nothing but the truth, so help you, God?
Mr. SHULMAN. I do.
Mr. OCONNOR. I do.
Senator LEVIN. We will be using a timing system today, and one
minute before the red light comes on, you will see the light change
from green to yellow, giving you an opportunity to conclude your
remark. Your entire testimony will be printed in the record. We
ask that you limitattempt to limit it, in any eventyour oral testimony to no more than 10 minutes.
Commissioner Shulman, we will have you go first, followed by
Mr. OConnor, and then we will turn to questions. Thank you so
much. Commissioner Shulman.
TESTIMONY OF HON. DOUGLAS SHULMAN,1 COMMISSIONER,
INTERNAL REVENUE SERVICE, U.S. DEPARTMENT OF THE
TREASURY
Mr. SHULMAN. Thank you, Chairman Levin and Ranking Member Coleman. I want to thank you for inviting me to this Subcommittee hearing. As you said, this is my first opportunity to testify before the Subcommittee. Let me reiterate to you in public
what I have told you privately.
This Subcommittee has a long and impressive history of investigating tax secrecy jurisdictions and offshore abuses that undermine the integrity of the Federal tax system and potentially divert
billions of dollars from the U.S. Treasury. I am looking forward to
working with you during my 5-year term as IRS Commissioner.
I have made international issues a strategic priority for the IRS.
High-net-worth individuals should not be able to shortchange their
fellow citizens by moving assets or income offshore as a means of
avoiding U.S. taxation. Frankly, I have been outraged by some of
the behavior that we have found in our investigations and that you
have highlighted in your report. I also find the actions of the financial institutions involved in this evasion to be surprising and disappointing.
We have been particularly active in the international arena in
the past few months, and more is in the works. Some of these activities I can discuss publicly because they are already part of the
public record. There are other situations that I cannot discuss because the investigation may be ongoing. Taxpayer privacy laws
generally prohibit public disclosure of IRS investigations.
1 The
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prepared statement of Mr. Shulman appears in the Appendix on page 55.
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The most notable recent case in the public record involves a
major Swiss bank. The bank signed a disclosure agreement with
the United States in 2001 to become a qualified intermediary, or
QI. Becoming a QI requires a financial institution to, among other
things, report on the income of U.S. taxpayers that were clients of
the bank. However, a former employee of the bank, as part of his
recent guilty plea, stated that a number of the banks U.S. clients
objected to having their information subjected to such reporting.
The IRS has since requested, via a John Doe summons, that the
bank turn over account information on any other U.S. client who
used this Swiss bank to avoid U.S. income taxes. The summons directs the bank to produce records identifying U.S. taxpayers who
had accounts with the bank in Switzerland between 2002 and 2007
and elected to have their accounts remain hidden from the IRS.
On July 1, a Federal judge in Miami approved a Justice Department request to enable the IRS to serve this summons. We are
working closely with the Justice Department to ensure that we get
all of the information requested in the summons.
Speaking more broadly, the IRS has a multifaceted approach to
combating offshore tax evasion. We are deploying a wide array of
techniques and resources to uncover unlawful activities. Let me go
through a few of them.
One important tool is information reporting. Most U.S. tax returns require that the filer provide information about foreign financial accounts, ownership in foreign entities, and financial statement
data. In addition, a U.S. citizen with offshore accounts in excess of
$10,000 must file a foreign bank and financial account (FBAR) report. Information reporting requirements typically come with either
civil or criminal penalties for noncompliance, and in some cases,
both.
Another tool is the QI program, which you, Mr. Chairman, and
Ranking Member Coleman have both discussed. In laymens terms,
the QI program gives the IRS an important line of sight to the activities of foreign banks and other financial institutions. It also provides detailed information reporting that the IRS, before we instituted the QI program, did not receive. The QI program is critical
to sound tax administration in a global economy. By bringing foreign financial institutions more directly into the U.S. tax system,
we can better ensure that U.S. persons are properly paying tax on
foreign account activity and that foreign persons are subject to the
proper withholding rates. However, the whole program rests on the
fact that banks and financial institutions that are part of the program have to abide by their agreement with the U.S. Government.
The QI program is relatively new, and as with any new and complex program, there will be flaws that must be addressed. In my
view, we need to shore up the QI program and continuously enhance it. In my written statement, I discuss some of the steps we
are taking to improve this important program.
The third tool in our arsenal is international agreements such as
tax treaties and tax information exchange agreements, under
which other countries agree to obtain information on behalf of the
United States for use in U.S. tax matters. We also have a number
of efforts to share information and strategies with our international
counterparts, including a Joint International Tax Shelter Informa-
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tion Center, where we have people from the IRS and other tax administrations collocated to exchange information about specific
abusive transactions and their promoters and investors. In addition, we meet regularly with revenue commissioners or their counterparts, from nine other countries, to consider and discuss issues
of global and national tax administration. International dialogue
and cooperation will only become more important in the years to
come, and we will work to continually enhance these relationships.
As you noted, Chairman Levin, in some of the current activities
that are underway and have been made public, we have been coordinating with our foreign counterparts, and this has been really
made possible because of the groundwork we have done in the last
several years to develop relationships, collocate people, etc.
When investigating offshore tax evasion and specific identities of
U.S. taxpayers are not known, the IRS generally uses its John Doe
summons authority. The summons is used to identify individuals,
groups, or classes of U.S. taxpayers who may be involved in specific
areas of tax noncompliance and who cannot be identified through
other means.
And the final and very important tool that I will mention this
morning is informants. Informants have been valuable sources of
information for IRS civil and criminal investigations into offshore
tax evasion. With the new whistleblower standards that reward informants, we are hopeful that we will get additional input on potential violations.
Deterrence is one of our most powerful weapons. In this regard,
I am very proud of the hard work that the IRS and Justice Department investigators have put into these recent cases. As a result of
their continuing work, I am confident that those who engage in deliberate offshore tax evasion are very concerned right now, as they
should be. I believe that we owe it to the vast majority of honest
taxpayers to pursue these cases aggressively, and I am committed
to do so now and during my 5 years at the IRS.
I am also equally committed to respecting the rights of U.S. citizens and corporations who engage in legitimate global commerce.
In closing, I believe that we are efficiently utilizing the tools that
we have, but there are other ways that Congress can help. First
and foremost is to approve our 2009 budget and enact the legislative proposals that are included therein. The budget provides key
enforcement resources that we can use in the area of international
tax evasion.
In addition, Congress can provide more time for us to work on
these cases by extending the current 3-year statute of limitations.
Because of the complexity of these cases, 3 years is often insufficient to close the case properly.
Finally, it is important that Congress continue to support and
strengthen our network of tax treaties. They provide a basis for information sharing, and each time an agreement is renewed, we
seek more information from our treaty partners.
Mr. Chairman, thank you again for the opportunity to be here.
I look forward to working with you and the Members of the Subcommittee during my tenure at the IRS, and I am happy to respond to questions.
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Senator LEVIN. Commissioner Shulman, thank you so much. Mr.
OConnor.
TESTIMONY OF HON. KEVIN J. OCONNOR,1 ASSOCIATE
ATTORNEY GENERAL, U.S. DEPARTMENT OF JUSTICE
Mr. OCONNOR. Thank you, Chairman Levin and Ranking Member Coleman, for the opportunity to appear here this morning to
discuss the Department of Justices efforts, alongside our colleagues
at the IRS, to combat the use of tax havens and offshore entities
by U.S. taxpayers to evade income taxes. Let me begin by echoing
my colleague, Commissioner Shulman, commending this Subcommittee for its longstanding commitment to investigating and
publicizing abuses of our Federal tax system. Your workin particular, the report that you issued just todayhas brought much
needed attention to serious misconduct that threatens to undermine the fundamental integrity of our tax system. Really, Commissioner Shulman and I were remarking before that we would be so
lucky to have many of your Subcommittee staffers in our offices
based on the thoroughness and diligence of that report, and I commend you and your staffs as well.
Senator LEVIN. Thank you. We appreciate that, and I know they
appreciate that, and youre right, they deserve that kind of a compliment.
Mr. OCONNOR. As a result of their work, taxpayers have a greater understanding of their obligations and the consequences of noncompliance, and tax professionals and promoters are on notice that
their efforts to design, market, or facilitate tax evasion schemes
will not be tolerated.
Today I would like to briefly focus my remarks on the Department of Justices role in combating the continuing problem of offshore tax evasion. Over the years, as you are well aware, Congress
has made numerous changes to our tax laws to reflect advances in
communications and technology. One fundamental concept has,
however, remained constant: U.S. taxpayers are subject to taxation
on their worldwide income from whatever source that income is derived. The use of tax haven banks and offshore nominee accounts
to evade taxes is a direct assault on this basic principle and cannot
be tolerated.
Offshore tax schemes, often used by high-wealth individuals, but
not exclusively, potentially result in the loss of billions of dollars
a year in U.S. tax revenues. For this reason, the Department,
alongside with our counterparts at the IRS, have used and will continue to use all of the tools at our disposal to ensure that noncompliance is both detected, and, where appropriate, aggressively
prosecuted.
While taxpayers who engage in tax evasion are subject to civil
and criminal liability for their conduct, we are equally concerned
about the role played by tax professionals and promoters in designing and implementing these schemes. It is discouraging, as Commissioner Shulman said, to see that some professionalstax attorneys, accountants, bankers, brokers, corporate service providers,
and trust administrators, in particularcontinue to violate their
1 The
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prepared statement of Mr. OConnor appears in the Appendix on page 65.
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legal and ethical responsibilities by facilitating these illegal tax
schemes at a substantial profit. Holding these professionals accountable for their misconduct is necessary, and as the examples
in my written testimony reflect, we are pursuing criminal sanctions
against such individuals and entities where and when appropriate.
Our success in prosecuting these cases is as a result of our close
working relationship with the IRS and with U.S. Attorneys Offices
across the country. For example, lawyers in the Tax Division have
worked with the IRS to investigate offshore tax evasion by obtaining approval from a court to serve what are known as John Doe
summonses. As my colleague from the IRS has mentioned, a John
Doe Summons enables the IRS, with the assistance of the Department of Justice and Federal court approval, to obtain information
about possible fraud by taxpayers whose identities at that time are
unknown.
On the criminal side, the Tax Division serves as the nerve center
for all of our Federal criminal tax prosecutions. Tax Division attorneys work closely with the IRS Criminal Investigation Special
Agents to develop and prosecute a wide variety and array of tax
crimes, including offshore evasion.
It bears noting in this regard, however, that offshore tax evasion
cases are, by their nature, international in scope. Investigations requiring international cooperation are both time-consuming, expensive, and often raise complex legal issues such as national sovereignty and bank secrecy laws of the foreign countries in which
evidence we may seek is located.
Despite the challenges, U.S. law enforcement agencies and our
foreign counterparts are engaged in a variety of information-sharing arrangements designed to aid in shutting down illegal and abusive activity and exchanging the information we, both the IRS and
the Department of Justice, need to do our jobs.
Critical to every investigation of offshore activity is the ability to
obtain evidence from a foreign country. In addition to traditional
letters rogatory, information can be requested through tax treaties
or tax information exchange agreements in both civil and criminal
cases, and through Mutual Legal Assistance Treatiesotherwise
known as MLATsin criminal cases.
Unfortunately, we do not have cooperative agreements with
every country. Moreover, not all cooperative agreements cover both
civil and criminal matters. On occasion, MLATs exclude outright
tax crimes altogether, while other MLATs and tax treaties are limited to particular instances in which we can allege specific kinds
of fraud.
In such circumstances, however, we will not be deterred. We will
pursue other formal and informal methods of obtaining the foreign
evidence we seek. This includes the use of John Doe summonses as
well as grand jury subpoenas.
Tax evasion is a chronic drain on the public fisc and is a pernicious obstacle to effective tax administration. If not vigorously investigated and addressed, it threatens to undermine confidence in
our system of voluntary compliance and self-assessment. We are
dedicated to ensuring that law-abiding taxpayers have confidence
that the tax laws are fairly and equally applied, and that those
who would attempt to engage in tax evasion know that we will
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deter their schemes, detect their schemes, and hold them accountable for their misconduct.
Thank you, Mr. Chairman and Ranking Member Coleman, for inviting me and the Department today to discuss our efforts to combat tax evasion. I would be happy to answer questions you may
have.
Senator LEVIN. Thank you so much, Mr. OConnor.
We will try an 8-minute round here for the first round of questions.
We put up a chart before that lists some of the secrecy tricks
that were uncovered during our investigation that these banks
have used.1 These are actual, established banking practices at LGT
and UBS, if you can believe it. The purpose of these banking practices is to stop you folks, the prosecutors and the IRS, from being
able to follow the money and make it more difficult to bring tax
cheats to justice.
Just to read a few of them, some of those tricks are funneling
money through so-called transfer companies to cover the tracks of
the funds; opening accounts in the name of foreign shell corporations and companies to hide the real owners; using foreign credit
cards on undeclared accounts; using captive trustees for trusts instead of independent trustees.
Have you seen these types of practices in your work? And are
these practices limited to these two banks? Mr. OConnor.
Mr. OCONNOR. Chairman Levin, your staff was kind enough to
provide me a copy of that chart this morning in advance of the
hearing. It is fair to say we have seen all of these tactics. I think
with respect to Mr. Birkenfeld, the one case that has been discussed publicly because of his guilty plea, the vast majority of those
secrecy tricks were actually employed in that matter. At least Mr.
Birkenfeld admitted in Federal court in connection with his plea
agreement that he engaged in those types of tactics. So the short
answer to your question is yes.
Senator LEVIN. Do you want to add anything, Commissioner?
Mr. SHULMAN. All I would add is that anytime someone wants
to evade paying taxes, they look for complexity. It is the reason
people go overseas, because things become much more complex
once you leave our borders and our jurisdiction. You add on top of
this complex financial arrangements which include all the techniques in your chart, and youve got exactly the method by which
people are looking to evade the U.S. tax laws.
Senator LEVIN. We have talked about these QI agreements as to
how they are basically subverted by tactics, some of which are on
that chart.1 Should we insist that when U.S. clients are the beneficial owners of so-called foreign trusts or companies that they be
treated as owners of the securities in a foreign bank account instead of owners of the nominal trust or the company that was created for them?
Mr. SHULMAN. I think the issue you bring up is the absolute
issue here, which is how we can have a line of sight into the people
who really benefit from the money coming from these accounts. The
QI program has brought in a lot of money into the U.S. Govern1 See
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ment and has created a line of sight into foreign banks and those
accounts.
With that said, we are in the process now of reviewing the QI
program and have started discussions about tightening it up, so let
me share with you those discussions.
Last week, I participated in a conference call with major accounting firms who were responsible for performing audits on the QI
program. I asked them to come to us with issues, and we shared
with them the issues we have seen. In addition, we raised the possibility of requiring, as part of their agreement, that they report
any fraud they see in a foreign bank in the QI program to the IRS,
which, frankly, is what occurs when a bank hides assets.
There is also this issue of beneficial ownership. What we are
going to try to do in this regard is to rework our regulations and
our QI agreements so that QI banks have to put in additional steps
of due diligence to make sure they understand who the owner is;
and where they cannot ascertain who the owner is, default to withholding. And so we could go through it later, and these are still
being worked on.
We want to make sure we carve out legitimate businesses, like
public companies or active businesses in a foreign country, so QI
banks dont need to look through there. But if the owner is basically a trust that looks like an individual holder, we want to make
sure we either obtain their taxpayer identification number or implement automatic withholding.
And then, finally, there is this whole issue of worldwide income
that we are taking a hard look at, because one of the techniques
alleged gets people out of U.S. securities and into foreign securities,
which are not currently covered under the QI program.
Senator LEVIN. These banks have accomplished their deception
here in avoidance of the QI program in a number of ways. The one
we are going to look at today told their U.S.here is what they
told their U.S. clients: We are not going to identify you, and the
way we are going to avoid identifying you to the IRS is that you
are going to have to sell your U.S. securities from this account; or
you have got to reopen your account under the name of a non-U.S.
entity.
So they helped them to create that shell company or that trust
that is then the nominal owner of those securities, rather than
what they know to be the U.S. taxpayer.
Would you agree that banks that do that are gaming the QI program?
Mr. SHULMAN. Absolutely.
Senator LEVIN. And is there any reason why we should not modify this program to tell banks we will not accept that, and that if
you want to participate in this program, you must disclose the beneficial owner to us when you know it?
Mr. SHULMAN. That is the intent of the QI program, and I share
your anger over people who circumvent the system.
I want to emphasize, though, at least in my view, that banks
that dont meet their obligation should be ashamed of themselves,
and we should deal with them appropriately. But kicking a bank
out of the QI program, which is always an option, would mean that
account holders in that bank will not be subject to U.S. taxation.
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Thus, our goal is to get banks into compliance and to keep them
in the U.S. tax net, where appropriate.
Senator LEVIN. And if we cant get them into compliance, to kick
them out of the program?
Mr. SHULMAN. We terminated QI agreements before, and currently have a number of QI agreements that we are looking at
right now.
Senator LEVIN. How large a problem would you estimate this offshore tax haven, tax avoidance is? Can you give us any kind of an
estimate as to what the loss is to the Treasury?
Mr. SHULMAN. As you know, I started this job 3 months ago. We
actually have some good research in certain areas of tax evasion.
Research in general in tax evasion is hard because, as you know,
when there is tax evasion, people are actually hiding their activities, so it is not the kind of research you get through a census or
questionnaire.
The current data we have from around 2001 does not quantify
this, but I am confident to say that these activities involve thousands of taxpayers and billions of dollars.
Mr. OCONNOR. Mr. Chairman, if I might add?
Senator LEVIN. Please.
Mr. OCONNOR. If you just look at the Olenicoff plea, $200 million, and some of the figures thrown around there and realize that
is just one taxpayer, and then you multiply that by thousands, it
is an incredibly, significantly large number that I would not even
want to put a ceiling on.
Senator LEVIN. You would say it is a significant loss to the
Treasury?
Mr. OCONNOR. Absolutely.
Senator LEVIN. Would it be safe to say it is in the tens of billions? Could you even go that far? We have come up with an estimate of up to $100 billion, and I know you are not going to want
to pick any specific figure. But would you be able to say that your
estimate is it would be in the tens of billions? Is that a safe estimate?
Mr. OCONNOR. I am probably utterly unqualified to make such
an assessment, but it is certainly in the billions. I think I am comfortable saying that. I would defer to Commissioner Shulman, who
probably is much closer to these figures as the person who
Senator LEVIN. You would rather defer this to a future moment,
I think. [Laughter.]
But we will look forward to your estimate. At least, Commissioner Shulman, you would say it is a significant loss to the Treasury. Is that safe?
Mr. SHULMAN. It is a significant loss. And also let me tell you,
even in my confirmation hearing, I talked to the Senate Finance
Committee about why I made international a strategic priority of
mine coming in. Where there is complexity, there are global capital
flows, mobile capital, and people and businesses who want to evade
taxes are going to do it in the complex international arena. And so
regardless what the number isand I agree the number is significantthis is an area that we are going to focus on at the IRS.
Senator LEVIN. Finally, the burden is now on the government to
prove that an individual controls an offshore corporation, and that
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is very difficult where there are secrecy jurisdictions. Would a presumption that a U.S. taxpayer who forms or who sends assets to
or who gets assets from a corporation in an offshore secrecy jurisdiction controls that corporationit would be a rebuttable presumption, but would that be helpful in tax enforcement cases? I do
not know, maybe, Mr. OConnor, I should start with you on that.
I am not sure. Either one of you can give me an answer, Commissioner or Mr. OConnor.
Mr. OCONNOR. Well, I think certainly the more information we
have as prosecutors, it is always better and the easier we can do
our jobs and the more efficiently we can do our jobs. I would say
that about any mechanism. In terms of what is actually in a QI,
obviously those are agreements negotiated by the IRS, not the Department of Justice.
Senator LEVIN. I mean a law that created that presumption so
that would have to be disclosed, it would be a rebuttable presumption, but it puts the burden on people who use these offshore tax
havens to come forward and to disclose the fact that they have either assets in that tax haven or have assets, income from companies that are in those tax havens.
Mr. OCONNOR. Yes, I think I could just say that the Department
has a formal response for handling inquiries about legislation. I, as
I sit here today, cannot see a reason to oppose that.
Senator LEVIN. All right. Do you have a comment on that at this
time?
Mr. SHULMAN. My comment is that the idea of getting a line of
sight to the people who own and control these accounts is the
whole game. I actually think some of the activities that are in your
report and that have been made public show that we are actually
doing a pretty good job right now of getting some of these lines of
sight.
Our preference would be to modify the regs in the QI program
so we can see through first, and then come back later to things like
presumptions because they are tools that can obviously ensnare a
whole wide range of people who may or may not be involved in evasion.
Senator LEVIN. Which is why we make it rebuttable. Senator
Coleman.
Senator COLEMAN. Thank you, Mr. Chairman.
The Chairman talked about U.S. clients and this issue of beneficial owners. In other words, you create a trust, the beneficial
owner is the client, but you use that as a way to shield the identity
of the client.
Even with secrecy jurisdictions, either to Mr. OConnor or Mr.
Shulman, is it fair to say that they still have to comply with the
know-your-client obligations that we impose on banks?
Mr. SHULMAN. Yes, in order to enter the QI program, a piece of
the diligence is to have acceptable know-your-customer rules. And
so people who are evading this are generally doing it on purpose.
Senator COLEMAN. And that is what we call the gap, one of my
frustrations. On the one hand, banks have to know their customer,
so they know who they are dealing with. Then you have the QI program. If they have had their customers unload U.S. securities, they
got the assets, they have their customers set up beneficial trusts
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which should be identified, but they still know the customer because the banks retain that information. And yet when QI comes,
they are allowed simply to put a blinder on and to respond just to
QI, even though they know that there is another path in there.
And what I am frustrated about is up until this hearing, we have
folks auditing QI. They may, in fact, see fraud. They may see this
other stuff. But they do not report on it.
What has been the justification up until now for folks who are
auditing, seeing fraud, seeing other trails, and not pursuing them?
What has the rationale been all along?
Mr. SHULMAN. Like I said, I am 3 months into this job. We are
now in the process of closing down a loophole in the program. I
think that the intent you articulated is just that, and I think banks
who circumvent that intent should be ashamed of themselves. They
know that the purpose of signing up for the QI program is to provide us with a line of sight into U.S. taxpayers who have a tax obligation, and they either withhold or report that income to us. And
so, dancing around a set of technicalities is not an excuse. We are
going to make sure we tighten up those technicalities so they are
harder to dance around, and we will keep working with this Subcommittee if we find we cannot do that through administrative
remedies and regulations.
And so I cannot tell you what the purpose was before. I think
the purpose was always to make sure we could see through and get
the information. People have found some ways around that, and we
are going to try to remedy that.
Senator COLEMAN. And I hope we do. My point with the know
your customer (KYC) rules is that the information is there. Banks
know who these folks are, and they have been able to segregate out
their KYC obligations and to kind of disassociate KYC from QI and
just respond in a narrow sense to the QI, process that information
that even our own auditors did not break through. So, I ask for a
little bit of common sense here. And I know that we want folks to
participate in QI. We are getting access to information that we did
not have. On the other hand, there is a charade being played here.
There is a game being played with terrible consequences. I am not
seeing any bars to simply coming in and telling auditors to go down
that trail. If there is fraud, you check it out. And to the banks, we
know you have KYC obligations; if you do this, you have a problem.
And we talk about what the reaction to that problem is. But, to me
it seems pretty clear. You have this huge gap that there does not
seem to be a reason for.
Mr. OConnor, one of the things that you talked about were these
Mutual Legal Assistance Treaties (MLATs) that we have with
other countries. So if you are doing an international case, we have
this MLAT, but you have noted that they sometimes exclude tax
crimes. I have not looked through this, but do they exclude tax
crimes when we have MLATs with tax havens?
Mr. OCONNOR. Well, not surprisingly, obviously MLATs are the
product not of legislation or dictation, but of negotiation. And at
the end of the day, we try to negotiate the most favorable terms
possible with foreign sovereigns. But we cannot dictate necessarily
what they will give and not give us.
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To no ones surprise, the countries that tend to carve out, if you
will, tax crimes tend to be those with bank secrecy laws. So it is
an obstacle to us, and it is something we are very well aware of,
and we are almost in daily communication trying to, if you will,
loosen those terms to get the information we need.
Senator COLEMAN. This would come back to perhaps another
area of oversight, Mr. Chairman. We are giving these countries access to the worlds largest economy. We are giving them access to
American securities. There is a huge benefit for being able to tap
into the American economy. Even in the UBS notes, they talk
about there are 200-and-something billionaires in America. This is
a big market. This is still where, in spite of our challenges, it is
where the money is. And I would think that we would utilize that
leverage.
So I would hope we would do a review of that and say for the
luxury of participating in this market, this economy, and to be able
to do business, we have to close this down. As I said, you can drive
a Mack truck through the holes in this system. And there is a lot
of money, Mr. Chairman, that is just not going down the drain, but
it is staying in peoples pockets.
So I see the MLATs, and it seems to me that the exclusion is
something that we really have to take a look at, and I hope we
would do that.
Mr. OCONNOR. If I may, Senator, we are, and I think in fairness,
while the MLAT with a country, say, carves out tax cases except
where there is an organized crime element, that is not our sole avenue to pursue evidence. So while the MLAT may not be as favorable to us as we would like, we do have a double taxation treaty.
There is also what is called the IMAT, which is their own law enforcement assistance regulations in Switzerland. So there are other
avenues we can pursue even if the MLAT has a carve-out for tax
offenses, complete carve-out or sometimes defines tax offenses very
narrowly. For example, in some countries, simple tax evasion is not
a crime. It is only a civil liability. Whereas, in the United States
it is a crime.
So we find that each country is different, but we are very creative in exploring different avenues. If we run into a dead end with
a MLAT, we will pursue those documents through the tax treaty.
And again, as Commissioner Shulman said, if we have to go all the
way down to using a grand jury subpoena or a John Doe summons,
we will do that as well.
Senator COLEMAN. Commissioner, just one other area of a gap in
the QI program. It is my understandingdoes the QI program involve folks who have assets in U.S. securities, their securities?
Mr. SHULMAN. Correct.
Senator COLEMAN. So that one of the things that we see is you
get clients of both UBS and LGT who soldif they sell of their U.S.
securities, then they escape any QI obligations. Is that a fair statement?
Mr. SHULMAN. If you sell off your U.S. securities, yes.
Senator COLEMAN. And so what about expanding banks QI reporting obligations on U.S. personsI am talking about U.S. citizensbeyond those for simply U.S. citizens who hold securities?
Have you looked at that expansion of QI?
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Mr. SHULMAN. Yes, when I talk about worldwide income and
mention thatand I did not go into it deeperthat is one thing we
are looking at.
Senator COLEMAN. I would hope we would pursue that. Thank
you, Commissioner.
Senator LEVIN. Thank you very much, Senator Coleman.
We welcome Senator Kerry here, and we are going to excuse this
panel unless you have questions of them.
Senator KERRY. Mr. Chairman, I dont want
Senator LEVIN. We were going to move to the second panel.
Senator KERRY. I might have just two questions, if that is possible.
Senator LEVIN. Please.
Senator KERRY. Could I just begin by saying, first of all, thank
you for the courtesy of allowing a non-Permanent Subcommittee
Member to be part of this. I really appreciate that. I know that
happens occasionally around here in various committees, and I am
very grateful to you for your courtesy.
And, second, I would like to say thank you to you and Senator
Coleman for doing this. I see that some of the chairs are empty
here, but I must say to you this is a topic that people really need
to understand, and its larger implications. And I am very respectful of the work that this Subcommittee has done. It has done a terrific job, though I know there are some folks who dispute some aspects of the report, and that will have an opportunity to be able
to be aired here.
But when I served on the Banking Committee back in 1986, I became aware of some of this and became interested in it through a
bank called BCCI, which became infamous because not only did it
have money from Noriega and drug trafficking, but it has money
from Osama bin Laden, which is one of the first times we observed
his name. And that secrecy process really opened up a window for
many of us, arms trafficking that was illicit and otherwise. And I
remember visiting with the governor of the Bank of England in the
course of trying to get at this and ran into resistance in certain
quarters that were willing to protect the secrecy and the flow of
funds in that way.
And so that is when we developed some of the MLAT apparatus,
which I have heard referred to. I did hear both of the testimonies,
though I was not here. And we also passed some amendments in
the Banking Committee that came to be known as the Kerry
amendments, which required transparency and reporting. And, ultimately, the $10,000 transfer requirement and other things became pro forma.
Listening to the Administrationand we created our financial
group down at the Treasury, and we have gone through a process
of this. But it strikes me that we are woefully behind the curve and
that the focus on this has been sort of significantly sporadic, to be
honest with you. And I want you to address that a little bit.
There is an infamous building in the Cayman Islands that I believe houses some 15,000 or so brass plates that are telephone
numbers and fax machines, which are used, everybody knows, to
move huge sums of money in and out of the financial system. And
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with the commingling of these funds that takes place with multiple
transfers, ultimately accountability is really just absent.
Why are known financial tax evasion/wealth-hiding entities still
able to access the largest financial systems in the world and, until
recently, the most secure in our own, willy-nilly? Just why has
there not been a greater push for cross-country international transparency and accountability? Because I heard you in your testimony
mention we are trying to get some of these others countries to cooperate. It depends on the level of their cooperation. We are still
struggling with something that is just fundamental to the integrity
of every governments ability to be able to run itself and provide
a fairness to their populations. And it seems to me the effort necessary to do this other than when Senator Levin and Senator Coleman have a moment of accountability is just not forthcoming.
Can you address that?
Mr. OCONNOR. Well, I would be happy to speak on behalf of the
Department of Justice. I think you are 100 percent correct about
the scope of the problem, but I have had the pleasure of working
with our Tax Division and to see even a case like the Birkenfeld
case, the complexities involved in chasing through foreign accounts
and foreign entities, it is incredible. And they are working incredibly hard with U.S. Attorneys Offices across the country to try to
ferret out these cases, both the taxpayersand there are obviously
thousands of themas well as the promoters.
Of course, there is always going to be an issue. For example, we
have one individual under indictment now who is in a country for
which we do not have an extradition treaty. So you do run into
road blocks in these investigations that are not made by Department of Justice or others, but it is just a simple sovereignty issue.
And the folks in the Tax Division have assured meand I am comfortable with thatthat they are doing all that they possibly can
to hold people accountable both here in the United States but
abroad as well. And whether it is using material witness statutes
to detain people, whether it is being creative in how we go about
getting documentation that is not here in the United States, we are
availing ourselves of all the avenues available to us.
Senator KERRY. All the evidence available, but not all the evidence that could be available. I mean, dont the G8 fundamentally
have the financial clout in the use of their system to demand greater transparency and accountability?
Mr. OCONNOR. Senator, I think they do, and in fairness to the
folks who negotiate these treaties, I would imagine every time we
ask for something, the countries ask for something in return. And
I would imagine if you are in the State Department or in our Office
of International Affairs negotiating MLATs, and every time we ask
for more information, there is a counter request to us that we have
to weigh equally. And we may have reasons in that circumstance
to not agree to everything they want, which the end result might
be we dont get everything we want.
Again, I am not privy to, I do not participate in those negotiations, but I know that they can oftentimes reach dead ends.
Senator KERRY. Well, doesnt the IRS have a very clear sense of
the level of lost revenue to the country as a consequence of these
practices?
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Mr. SHULMAN. We talked a little bit about this before, Senator,
and let me, if I could, just respond to your earlier question, and at
least give you my perspective on it. I just started my term. I am
going to be here for 5 years. We are going to make this a major
focus.
What I said before is really the notion that once you leave the
United States, our tools become harder to use, and it takes longer
to use them from a tax administration standpoint, evasion tactics
are easier to execute when you get outside of the United States.
You layer on that the notion that capital markets have become
global, and the obvious place to hide assets.
We have never had a study directly on the leakage from the U.S.
Treasury from global tax evasion, but I am comfortable saying it
is in the billions of dollars, and it is something that we are going
to focus on.
I think one of the keys and one thing that I know is happening
nowand it has been happening in my 3 months here because I
have been involved in conversationsis that the OECD has a Tax
Administrator Forum that sets standards of transparency that the
United States has been active in. Just in the last couple of weeks,
I think the G8 actually asked that there be a broader OECD directive around transparency. We now house people together with
folks from the governments of the U.K., Australia, Canada, and
Japan to look at tax evasion. And we have now coordinated efforts
with those countries and others, around some of these tax haven
and tax evasion cases that you have been reading about recently.
And we have hundreds of cases open.
In response to your question of whether we are behind the curve,
I would say every regulatory entity in the United States is going
to need to pay attention to global capital flows, and that we are always going to be struggling to get ahead of the curve where there
is complexity. We need to focus on both U.S. citizens, who frankly
are evading their tax obligations and shortchanging their citizens,
as well as on the supply side, which this Subcommittee is talking
about today, the banks, the promoters, the lawyers, the accountantsanyone else involved in making it possible to evade tax obligations. I just think we need to have continued focus.
Senator KERRY. Well, my time is up. I really want to thank the
Chairman. I would just say those efforts I referred to were 1986
and 1991. It is now 2008. And I will tell you, the American taxpayer has enough to be angry about in terms of what is happening
to their wallet today and the sense of unfairness that is institutionalized in the system. But if we cannot get at this with greater
energy and create a system that is fair, and they are picking up
the burden for a whole bunch of folks who are avoiding it and taking it overseas, we have a serious long-term problem because it underminesand all you have to do is look at other countries in Europe that have difficulties in terms of the legitimacy of their tax
structures to see what begins to happen. Our underground economy is already growing enormously, and everybody knows it. And
this is one of the contributing factors to that.
So, Mr. Chairman, I congratulate you again. I think this is really
important stuff in terms of the integrity of our governance, and I
think it is terrific you are pursuing it.
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Senator LEVIN. Thank you, Senator Kerry.
Let me mention that I think we both would fully agree with you
that there is a role for much stronger regulation and enforcement.
But there is also a role here for legislation, and as I mentioned in
my opening statement, I have introduced with Senator Coleman
and Senator Obama a bill which will really take on these tax havens head on. The way we do that, one of the ways we do it in that
bill, is to create a rebuttable presumption that in enforcement proceedings, a U.S. taxpayer who forms a legal entity in an offshore
secrecy jurisdiction, which were enumerated by the Treasury Department, or who sends assets to an entity in a tax haven jurisdiction, or who receives assets from an entity in a tax haven jurisdiction is presumptively liable for that income and for tax on those assets.
It is the way to get at this thing. It puts the onus on taxpayers.
They are not going to be able to go to that little building there that
has tens of thousands of nameplates of phony corporations which
allow people to avoid paying taxes because they cannot do it without violating our tax law. When they send in their tax return,
under our bill they would have to disclose that they are sending assets to an entity in a tax haven. And if they do not do it, they
would be violating our laws. Right now they do not violate our laws
per se by just simply sending money to a tax haven. It is only if
they do not report it under certain circumstances.
We want to create a rebuttable presumption that they are taxable on that income. They can rebut it. But we have to do that if
we are going to take on that building in the Caymans and places
like that all around the world, and these banks which facilitate and
aid and abet our taxpayers. That is the way we think we can directly do it legislatively. But we need all the regulatory enforcement.
Senator KERRY. The only thing I would say to that, Mr. Chairmanand I applaud it, and I think you have to move in that direction. But I know, because I have been through this with some of
these folks, what you are going to hear from some of them, and
that is that in a global marketplace, where capital is competing for
the return on investment and where there is a voracious appetite
for deals and for who is moving their wealth where and how, some
people are going to say if you make it so onerous only in one jurisdiction, those folks just are not going to bother, and they will go
take their capital
Senator LEVIN. We are not talking about foreign taxpayers. We
are talking about U.S. taxpayers.
Senator KERRY. I understand that, but it is critical for the U.S.
taxpayer to be able to feel they are competing on a playing field
where they can have the ability to compete. And if that comparable
cost of capital gets skewered, which is why the international piece
is so critical here, that you have got to have the transparency and
openness and have the larger financial structure, now global, not
just controlled by New York as it used to be, but London, Singapore, Hong Kong, a vast array of centers of finance, you are going
to have to think carefully about the implications. That is all I am
saying.
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Senator LEVIN. I could not agree with you more. Senator Coleman.
Senator COLEMAN. Thank you.
Mr. OConnor, if you could look at the exhibit book to your left,
Exhibit No. 92,1 which purports to be information that comes from
UBS, it was used at UBS workshops, training for some of their client advisors. It was given to us by Mr. Birkenfeld. I think he delivered that, and I will be asking the UBS folks about this. But if you
look at Case 4which the Chairman mentioned in his opening
statementand it gives a case study, and it says, After passing
the immigration desk during your trip to the USA/Canada, you are
intercepted by the authorities. By checking your Palm, they find all
your client meetings. Fortunately, you stored only very short remarks of the different meetings and no names.
Then it goes on to say, You are staying at a hotel. You are being
observed. And what they are reflecting is being observed by authorities, and that you are then intercepted by an FBI agent, and
he is looking for information about one of your clients, explains to
you your client is involved in illegal activities.
Then they ask, What are the signs indicating something is going
on? In other words, this purports to be directions to folks coming
in to do business hereand we are going to find out that they are
not registered securities folks, that many of them that came, that
on their entry documents saying they were here for personal reasons, not for business reasons were in fact here solely for the business of inducing and abetting tax evasion.
Can you tell me in your experience whetheris this standard
training that American businesses give to their staff or that even
other internationalI am trying to understand where this fits in.
Mr. OCONNOR. Well, if it is standard training, God help us because, again, in fairness, I would want to see what UBS would
have to say about it. But it seems to me it is clearly a way to evade
the QI requirements, the deemed sales provision of the QI programs, as well as our securities laws that would require them to
register as investment advisors. And, as I have seen the Subcommittees report about filing false declarations with customs, the
lengths that apparently we are going toand, again, I referred to
Mr. Birkenfelds plea where he confirms a lot of this. It is, frankly,
very troubling, and that is why we charged that case as a 371 conspiracy. It was not charged as an evasion case. It is one thing for
a U.S. taxpayer to be creative and create shell corporations. It is
a whole different ball of wax when a bank is enabling it and encouraging it. And that is what Mr. Birkenfeld has admitted to here.
It was not just a taxpayer trying to save money by not paying their
lawful taxes. It was a conspiracy.
Senator COLEMAN. If you were looking at pursuing some action
against the entity, would it be fair to say that this kind of information at least appears on the surface to be enabling the kind of illegal conduct that we are talking about?
Mr. OCONNOR. Again, I have to be very careful with an ongoing
investigation, but in a hypothetical manner, obviously this is documentation that raises a lot more questions than it answers.
1 See
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Senator COLEMAN. Thank you, Mr. OConnor.
Senator LEVIN. Thank you, Senator Coleman. And we will again
thank you both and excuse you.
Mr. SHULMAN. Thank you.
Senator LEVIN. Before we seat the next panel, we are going to
have a tape recording, so the second panel is going to be deferred
until we have a presentation of a statement by and questions of a
man named Heinrich Kieber.
In 2007 and 2008, Mr. Kieber, a former employee of LGT provided tax authorities around the world with records on people who
had accounts at LGT. He freely gave to this Subcommittee about
12,000 pages of documents related to U.S. persons who had LGT
accounts.
Mr. Kieber spent 2 years reviewing the LGT documents. He also
spoke with LGT officers and employees. As a result, he gained a
familiarity with the operations and practices of LGT. During a recorded interview with Subcommittee staff, he provided information
on LGT practices that helped U.S. citizens hide their assets from
U.S. tax authorities. Many of the practices that he outlined apply
to the case histories that are featured in the next panel.
This taped interview along with the documents provided to the
Subcommittee by Mr. Kieber provide insight into the practices of
LGT.
This man is now in a witness protection program. His current location and name are unknown to the Subcommittee. In order to
avoid any breach in the security surrounding his condition or
whereabouts, we will not discuss any aspects of the interview other
than the content. There is a transcript of this interview at Exhibit
No. 5.a.1
So now if we could play that interview, we would appreciate it.
[Interview played.]
[The transcript of the interview follows:]
MR. ROACH: Good morning, sir. My name is Bob Roach. I am counsel for the
Democratic staff of the Permanent Subcommittee on Investigations. With me is my
colleague, Mike Flowers, who is counsel for the Republican staff of the Subcommittee.
MR. FLOWERS: Good morning, sir.
CONFIDENTIAL WITNESS: Good morning.
MR. ROACH: Thank you for joining us.
I understand you have a statement to make after which we will ask you a few
questions about the banking and trust operations of the LGT Group. Please proceed.
CONFIDENTIAL WITNESS: Good morning.
I swear that the testimony I am about to give will be the truth, the whole truth,
and nothing but the truth so help me God.
In 2000, the LGT Trust was evaluating the so-called paperless office. A project
to scan every document of each clients legal entity and index them electronically,
encoding an internal bak track code, a b-a-k. The project requires to hire over 20
new staff members. Based on my education and skills, I, then named Heinrich
Kieber, workedstarted to work at the LGT Trust in Vaduz in October 2000, and
I worked there for more than 2 years until the date 2002.
The LGT Group in Liechtenstein is a provider of a vast range of financial services.
The key business of the LGT Group consists of the LGT Bank and the LGT Trust
services. Both are independent, commercial companies, and both use autonomous
computer data storage systems.
The core trade of the LGT Trust, with head office in Vaduz and several branches
in Switzerland, is selling and managing Liechtenstein legal entities such as founda1 See
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tions or establishments. They cater for clients from many different countries including the USA. Generally, the client transfers his/her bank assets, such as securities
and cash accounts and often also the nonbank assets, such as real estate, expensive
paintings, patents, rights, etc., into the ownership of a selected one or more legal
entity.
The client becomes then the beneficial owner of the legal entity. Every single legal
entity from Liechtenstein has to pay on average a worldwide matchless flat tax rate
of only $1000 Swiss francs per year, regardless of the millions of different type of
assets they own and income they gain.
The LGT Trust, back in the year 2002, had over 3,500 active legal entities under
management, with the combined total bank assets of around 7.2 billion Swiss francs
of which about 6 were invested at the LGT Bank and the rest in other Liechtenstein
banks or Swiss banks. Back then, the LGT Bank had around 50 to 60 billion Swiss
francs in their books. Today they hold over 100 billion Swiss francs. The real value
of the nonbank assets are never recorded in the books.
The first couple of months I was in charge of the correct handling of all clients
legal entities files to make sure that they are scanned properly and that not one
of the very sensitive documents where all the data concerning the beneficial owners
are recorded is lost in the process. Because of the nature of my job, I had access
to all documents of all legal entities, active ones and the inactive ones.
The biggest task of the second stage was the proper indexing of all scanned documents. To be able to index the documents, we had to read every single one on our
screens. It was then when I began to realize the very questionable business the LGT
was often involved in and the dubious clients they were serving, the kind of business that goes beyond just facilitating massive tax evasion. Going through thousands of documents, I got veryI got the very clear picture of the highly sophisticated and sometimes surprisingly simple tricks and methods used to (a) help any
clients to bring his or her bank assets to Liechtenstein and nonbank assets under
the control of the one or more selective legal entity; (b) help any clients to keep his
or her assets out of the reach of the taxman and people who may have a legal right
to it or interest in it; (c) get around the laws of Liechtenstein and other countries;
(d)and (d)avoid the attention of international law enforcement agencies and the
international media.
Liechtenstein has implemented real tough new compliance laws in January 2001.
In addition, in July 2002, they signed a mutual assistance treaty with the United
States of America. This treaty was designed to protect the international financial
markets against terror, organized and economic crimes. However, the business practices of LGT undermines those reforms that Liechtenstein enacted. The LGT deliberately ignores the basic principles of the know-your-customer rules. For sure, I can
frankly declare that in the vast majority of all legal entities, LGT does not have a
clue about the real sources of their clients huge wealth they manage, as it has been
verified in the files I delivered to the U.S. Government.
The final part of my job was to conduct training programs for all of the 85 staff
members of the LGT Trust, including CEO, members of the companys boardand
members of the companys board. When I was teaching the CEO or a member of
the board or a trust client advisor, I confronted them about the LGTs questionable
practices that I have seen in many files. Sometimes I always raised this topic with
foundations bank account managers from the LGT Bank. All these discussions were
about files with strong indication to corruption, links to dictators, or business deals
to avoid a U.S. embargo, for example. The answer was always the same: None of
your business. Just stick to your designated job.
I obtained copies of the data of every legal entity and, furthermore, copies of vast
internal documents before I left the company. All documents provided are authentic,
original copies and have not been in any way changed or manipulated.
MR. ROACH: Thank you, sir.
CONFIDENTIAL WITNESS: Thats my statement.
MR. ROACH: Thank you, sir. Id now like to ask you a few questions. First of
all, in your statement you referred to tricks that LGT used to help clients bring
their assets into the bank, includingwould you mind commenting on that, including the use of shell companies to move funds internationally.
CONFIDENTIAL WITNESS: Yes. There are several methods in use, depending on
the type of assets the client wants to transfer into his or her legal entity in Liechtenstein. For bank assets, the LGT Group establishes, indirectly manages, and ultimately owns a number of legal entities, so called special purpose vehicles, SPV.
For the purpose of high-grade camouflage, there are two types of SPVs. Type A: big
bank accounts around the world; and Type B: Which do not have any bank accounts
but own and control Type A. To protect the LGT Group, those types used are never
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from Liechtenstein. The LGT uses only SPV registered in Panama, in the British
Virgin Islands, or sometimes even in Nigeria.
In practical terms, for a U.S. client, the LGT will transfer the banks assets out
of the United States through a chain of several Type A SPVs. Firstly, always into
a country, for example, Canada, which from the IRS point of view is not suspicious.
Next, through a series of other countries and therefore different jurisdictions. Preferably countries with very weak or, better, non-existing compliance laws. Before
reaching Liechtenstein, it will run through a Swiss bank, for example the Banca del
Gottardo in Lugano. This bank, in turn, has reciprocal rights to use the LGT Bank
for its own customers.
For an additional layer of concealment, either the Swiss bank or the LGT Bank
often perform a fake cash-out transaction to make it look like the monies have been
paid out in cash over the counter where in fact they have been transferred into the
concentration account of the LGT Bank and, at the same time, an equal amount has
been credited into the clients legal entitys bank account. After one or two years
in use, the SPVs are put into liquidation, then deleted, and new ones established.
The only purpose of all this is to make it extremely complicated for law enforcement agencies to follow the trail, as each step serves as a filter to hide the track
of the clients money. For any bank or trust company in Liechtenstein, the matter
of SPVs is commercially very sensitive material. The better syssorry. The better
the system put in place, actually the less it will be detected. Theres a lot of effort
put into general research and checks of any possible legal implications, so that the
LGT Group can always be many steps ahead of the tax authorities.
All of the clients trust advisors and bank account managers of the LGT Group
get regular in-house training in relation to the latest tricks and methods used so
they can keep their knowledge up to date and can offer it to any existing or future
customers.
MR. FLOWERS: Thank you, sir.
Sir, you mentioned during your statement that LGT helped clients to keep their
assets out of reach of tax agencies or persons with legal claims on those assets.
Could you please explain how that was accomplished?
CONFIDENTIAL WITNESS: Yes. What happens, the LGT strongly recommends
to all clients to follow instructions such as, firstly, not to tell anybody concerning
the legal entity to their lawyers, to other family members or relatives who are not
part of the pool of beneficial owners, to friends or business partners. The reason is,
any human relationship can go wrong and the client may end up in a situation
where blackmailing is possible. Secondly, not to call the LGT Group from home
not from home, not from work. Use public phones instead. As Liechtenstein has an
own country code number, the IRS may use the same plan as the Italian tax police
did some years ago. They ordered the state-run phone company to record over a certain period the callers i.d.; the time, date, and number dialed from a big city in
Italy to Liechtenstein, to a Liechtenstein number. When the number called did not
match a phone numbersorrydid match a phone number registered to a bank,
trust company, or a lawyer, the tax police of Italy conducted a special assessment
of the Italian callers. Thirdly, a third recommendation, only make calls in emergency to the nominated cell phone numbers of the clients trust advisors. The LGT
Trust only uses cell phone numbers from Switzerland or Austria. Again, because of
the existence of a Liechtenstein-own country code number. When calling, the clients
should always use the code words agreed and never state their own names or name
of the legal entities. In addition, the LGT Group itself does not send any mail to
their customers out offrom Liechtenstein. If at all, mail gets sent out via Swiss
or Austrian post office to avoid the attention of any tax enforcement agency around
the world looking for mail coming from Liechtenstein. In addition, any documents
sent out are specially prepared in the way that the name of the bank, the clients
name, or the legal entities name is not revealed. The LGT Group does not call the
clients at home or at work or on her or his phonecell phones and does not communicate with their clients via email. The fact that all the LGT Trusts clients do not
need their assets hidden in legal entities for their daily living helps very much to
avoid detection and to keep the personal contact between the parties to a minimum,
on average once per year.
MR. ROACH: Thank you.
You said that LGT used methods to allow it to get around compliance with the
laws of Liechtenstein and other countries. How did LGT do that?
CONFIDENTIAL WITNESS: Yes, theyre very sophisticated in that way. The
know-your-customer rules necessitate a lot of up-to-date documentation concerning
the clients identity and the true source of assets. In addition, a profile of every client has to be created, and any movement outside the set profile has to be reported
to a preferably independent government entity, for example, to the financial intel-
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ligence unit. The LGT not only fails to keep the basic documentation up to date,
often there is no clear indication of the beneficial owner or the source of the monies
at all. Furthermore, they, the LGT Trust, predetermine the threshold of a clients
profile in such an unrealistic way that it wouldthat it will not trigger the compulsive report even so when according to compliance law, the transaction is regarded
as more than suspicious.
Sir, based on your experiences while working at LGT, did LGT ever assist U.S.
persons in repatriating their assets back to the United States in a manner that
would have reduced the attentions of the United States Government?
CONFIDENTIAL WITNESS: Yes, there are several tricks in use, and I recall one.
Then, at times, actually the LGT Trust would adjust the legal entities documents
to designate a new beneficial owner who will cause or result in the lowest tax obligation or, if possible, a zero tax obligation. Often this means creating anew trust
documents and changing the name of the real beneficial owner into the name of a
person or relative who has recently died or, in some cases, is unfortunately in the
process of dying. When the assets are transferred back to the United States, the real
beneficial owners explain to the IRS that they have just inherited a large amount
which was only discovered in recent times.
MR. ROACH: Now, in your statement, you also said that LGT sought to avoid the
attention of international law enforcement and the media. How did LGT do that?
CONFIDENTIAL WITNESS: After some major scandals in the past 15 years, in
an effort to avoid bad and further damage to their reputation, many powerful financial key players in Liechtenstein established smaller banks or trust companies
whose names nobody recognizes. They have transferred their risky group of clients
into those new banks or trust companies. In that way, if the risky clients are exposed in a scandal overseas, the larger well-known banks or trust companies are
out of trouble and the media spotlight. The LGT Trust, but not so much the LGT
Bank, did not accept new clients from Russia, for example, but would refer them
to such smaller trust companies.
MR. FLOWERS: Sir, you made references in your statement to LGTs role in assisting in corruptiveor corruption, acts of corruption including breaking embargoes, for example. Could you please elaborate on that?
CONFIDENTIAL WITNESS: Yeah. The words I say here is that one set of documents indicate its pride in government officials in another countryin other countries including the United States. The LGT Bank introduced the client to the LGT
Trust. The LGT Trust did accept the client but refused to nominate staff onto a new
Panama company where such payments should be done in the future. At the end,
in this file, the payments continued to be facilitated through the LGT Bank.
And theres another file which has a very strong indication toof corruption in
a third world country. A head of a social government department owns over $5 million U.S. dollars with no explanation in the files whatever in regard to the source
of the vast amount.
MR. ROACH: In an answer to a previous question, you identified some problems
with LGTs know-your-customer program. What about LGTs compliance with the
qualified intermediary program?
CONFIDENTIAL WITNESS: Yeah, I strongly believe that they are violating this
one too. The IRS implemented the qualified intermediary stages QI to be able to
collect the withholding tax on interest and dividends on U.S. securities through foreign intermediaries. The LGT Group realized quickly that without the QI stages,
the banking secrecy for their U.S. clients cannot be sustained, because only as a QI
the LGT Group can avoid having to report the underlying beneficial owners to the
IRS. The IRS approved the QI stages to Liechtenstein as a country and to the LGT
Group as a foreign intermediary in early 2001, as both were able to persuade the
IRS that Liechtensteins know-your-customer rules were top standard. All U.S. clients from the LGT Group with U.S. securities in the bank portfolios have been informed about the QI regulations. These clients had two options: Get out of the U.S.
securitysell them or keep them. The clients wanting to keep the U.S. securities
had great fears that the IRS may eventually find out who the ultimate beneficial
owners are, for instance, through the external auditors working paper the IRS can
request to examine.
To reduce the panic, the LGT came up with the solutions: (a) to transfer all U.S.
securities held by a legal entity of a U.S. tax person into a newly established Panama corporation. To add a further layer of secrecy between the foundation and that
Panama corporation, another offshore company will own the Panama corporation.
The LGTs argument for the Panama corporation solution was that the IRS regards
it as a per se corporation; (b) having added enough offshore companies in between
the U.S. client as a beneficial owner and the entity holding the U.S. securities, the
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LGT Trust declares the whole structure as being a non-U.S. status. This should
keep the client out of trouble and taxes.
MR. ROACH: Thank you very much, sir. We appreciate your comments.
This concludes our questions.
CONFIDENTIAL WITNESS: Thank you very much.
Senator LEVIN. After Germany and other nations began to act on

the information provided by Mr. Kieber, Liechtenstein put out an
international arrest warrant for Mr. Kieber and posted his picture
on the governments website, and this is a chart of that website.1
Even today it is on the website, and Mr. Kieber has been listed by
Liechtenstein as their number one target for arrest.
This is what the message on that arrest warrant reads. This is
a translation: Information on the whereabouts of Heinrich Kieber
should be passed on to the national police force of the Principality
of Liechtenstein or the closest police station. Kieber is being sought
under an international arrest warrant. Liechtenstein law enforcement authorities seek Kiebers prompt delivery/extradition. The
legal basis: Warrant issued by the principalitys county court on 2/
9/08 for the alleged transfer (passing on) of company business secrets for use abroad and for data theft.
Liechtenstein is obviously aggressive in pursuing persons who release information about their banking practices in violation of their
secrecy laws. They have not been particularly aggressive at all in
combating banks that facilitate tax evasion. And while the government of Liechtenstein told the Subcommittee that it has now initiated an investigation into LGT, when the Subcommittee asked the
chief compliance officer of LGT Group about the investigation, he
was unaware of it.
We will now call panel two. Mr. Marsh and Mr. Wu, if you would
please be seated.
[Pause.]
Senator LEVIN. Let me now welcome our second panel of witnesses for todays hearing: Shannon Marsh of Fort Lauderdale,
Florida, and William Wu, of Forest Hills, New York. We appreciate
your traveling here today.
Pursuant to Rule VI, all witnesses who appear before the Subcommittee are required to be sworn. And at this time, I would ask
both of you to please stand and raise your right hand. Do you
swear that any testimony that you will give before this Subcommittee will be the truth, the whole truth, and nothing but the
truth, so help you, God?
Mr. MARSH. I do.
Mr. WU. I do.
TESTIMONY OF SHANNON MARSH, FORT LAUDERDALE,
FLORIDA, ACCOMPANIED BY SHARON KEGERREIS, ESQ.
Senator LEVIN. Our investigation disclosed that Shannon Marsh

is the son of the late James Albright Marsh who formed four Liechtenstein foundations in the mid-1980s, as shown in a chart which
we will put up, and transferred substantial sums to those founda1 Exhibit
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No. 5.b., which appears in the Appendix on page 222.
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tions.1 In 1985, for example, LGT documents show that he deposited $3.3 million in cash into just one LGT foundation. That is Exhibit No. 7.2 By 2007, the assets in the four foundations had a combined value of more than $49 million.
Shannon Marsh, who is here today, has been involved with the
LGT foundations since the beginning. LGTs documents indicate
that he traveled to Liechtenstein, served as a foundation protector
with control over the foundations activities, and signed a so-called
letter of wishes to provide instructions for distributing foundation
assets that he would receive. The Marshes are in settlement discussions with the IRS.
Mr. Marsh, do you have any opening remarks?
Ms. KEGERREIS. No, Your Honor, we dont.
Senator LEVIN. Mr. Marsh, have you ever spoken to anyone at
LGT Bank in Liechtenstein?
Mr. MARSH. On the advice of counsel, I hereby invoke my right
to remain silent under the Fifth Amendment of the U.S. Constitution.
Senator LEVIN. And, Mr. Marsh, do you have any corrections to
what I have just said about the Marsh foundations and your activities at LGT to ensure that we have the facts right?
Mr. MARSH. On the advice of counsel, I hereby invoke my right
to remain silent under the Fifth Amendment of the U.S. Constitution.
Senator LEVIN. Mr. Marsh, you have been asked specific questions about matters of interest to this Subcommittee, and in response to each question, you have asserted your Fifth Amendment
privilege. Is it your intention to assert your Fifth Amendment
privilege to any question that might be directed to you by the Subcommittee today?
Mr. MARSH. Yes, it is, sir.
Senator LEVIN. Given the fact that you intend to assert a Fifth
Amendment right against self-incrimination to all questions asked
of you by this Subcommittee, you are excused. You are free to
leave.
Ms. KEGERREIS. Thank you, Chairman Levin.
Senator LEVIN. Thank you.
Mr. MARSH. Thank you.
TESTIMONY OF WILLIAM WU, FOREST HILLS, NEW YORK,
ACCOMPANIED BY HENRY KLINGEMAN, ESQ.
Senator LEVIN. Our investigation disclosed that William S. Wu

has lived for many years with his family in New York. LGT helped
Mr. Wu establish a Liechtenstein foundation in 1996 and a second
one in 2006. LGT documents indicate that these foundations were
used to conceal certain Wu ownership interests. For example, in
1997, 3 months after forming his first foundation, Mr. Wu pretended to sell his home in New York to what appeared to be an
unrelated party from Hong Kong. In fact, as you can see from the
chart which we have put up,3 the buyer was a British Virgin Islands company with a Hong Kong address, and it was wholly
1 See
2 See
3 See
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owned by a Bahamian corporation, which was in turn wholly
owned by Mr. Wus Liechtenstein foundation. These layers of ownership were designed to hide Mr. Wus ownership of the home that
he lived in and likely shield him from taxes at the same time.
LGT documents also show that Mr. Wu transferred substantial
sums to his foundation and over the years withdrew substantial
amounts ranging from $100,000 to $1.5 million at a time. In one
instance, LGT arranged for Mr. Wu to withdraw $100,000 using an
HSBC bank check drawn on a LGT correspondent account, which
made the funds difficult to trace. By 2006, Mr. Wus first foundation had been dissolved while his second foundation had assets in
excess of $4.6 million.
Mr. Wu, do you have an opening statement?
Mr. WU. No, sir.
Senator LEVIN. Have you ever spoken to anyone at LGT Bank in
Liechtenstein?
Mr. WU. Senator, I decline to answer the question based on my
right to remain silent under the Fifth Amendment to the U.S. Constitution.
Senator LEVIN. And, Mr. Wu, do you have any corrections to
what I have just said about your foundations and your role in them
in order to ensure that we have the facts correct?
Mr. WU. No, sir.1 And, Senator, I intend to give the same answer
to any questions posed to me.
Senator LEVIN. You have been asked specific questions about
matters of interest to this Subcommittee, and in response to the
questions, you have asserted your Fifth Amendment privilege. Is it
your intention to assert your Fifth Amendment privilege to any
question that might be directed to you by the Subcommittee today?
Mr. WU. Yes, sir.
Senator LEVIN. Given the fact that you are asserting a Fifth
of you by this Subcommittee, Mr. Wu, you are excused.
Mr. WU. Thank you.
Now, the third witness who was subpoenaed for this panel was
Steven Greenfield. Harvey Greenfield, Steven Greenfields father,
and Steven Greenfield are New York businessmen. In 1992, LGT
helped Harvey Greenfield establish a Liechtenstein foundation for
which he is the sole primary beneficiary. Steven Greenfield holds
power of attorney. As shown in the Greenfield foundation chart,2
the Greenfields foundation used two British Virgin Islands corporations as conduits to transfer funds, which at the end of 2001
had a combined value of $2.2 million.
A LGT memorandum, which is Exhibit No. 54,3 describing the
2001 meeting in Liechtenstein with Prince Philipp states the following: The Bank of Bermuda has indicated to the client that it
would like to end the business relationship with him as a U.S. citizen. Due to these circumstances, the client is now on the search
for a safe haven for his offshore assets. The bank indicates strong
interest in receiving the US$30 million. The clients are very careful
1 See
2 See
3 See
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and eager to dissolve the trust with the Bank of Bermuda, leaving
behind as few traces as possible.
The Subcommittee subpoenaed Mr. Greenfield to testify at todays hearing. LGT documents indicate that he has information related to the Subcommittees investigation into tax haven financial
institutions, their use of offshore entities and accounts for U.S. clients, and the impact of these activities on U.S. tax compliance.
Mr. Greenfields counsel informed the Subcommittee by letter
that Mr. Greenfield would assert his Fifth Amendment rights in response to any questions and requested that he be excused from appearing at this hearing. The Subcommittee informed Mr. Greenfields counsel by letter that his absence was not excused and that
he was required to attend the hearing and answer Subcommittee
questions or assert appropriate privileges in response to particular
questions. Our letter assured the lawyer that any assertion or constitutional rights would be respected, but that his client needed to
make any assertions personally at the hearing. That exchange of
correspondence will be included in todays hearing record, as well
as a longer statement of mine.1
Senator LEVIN. Mr. Greenfield has ignored the Subcommittees
subpoena and directive and has chosen not to appear today. There
are both civil and criminal sanctions that can be sought by the
Subcommittee for his failure to appear, and we will at the appropriate time make a decision as to how to proceed with respect to
Mr. Greenfield.
The fourth witness who was to be on this panel was Peter Lowy.
On July 10, 2008, Mr. Lowy was asked to appear at todays hearing. His attorney was informed that Mr. Lowy would be formally
subpoenaed if he did not agree to appear voluntarily. A subpoena
was signed.
On July 11, 2008, Mr. Lowys attorney was asked if he was authorized to accept service of the subpoena. He replied that he
would check with his client and respond by Monday, July 14. On
Monday, Mr. Lowys attorney notified the Subcommittee that Mr.
Lowy was out of the country. Yesterday, Mr. Lowys attorney provided a letter stating that Mr. Lowy would appear before the Subcommittee for a hearing on July 25, one week from tomorrow. The
letter will be entered into the record, as well as the other documents referred to, and we will look forward to his appearance at
that hearing.2
Senator LEVIN. Senator Coleman, before we proceed now to our
next panel, I am wondering if I might turn to you for any comments that you might have.
Senator COLEMAN. Mr. Chairman, I simply want to say for the
record that I associate myself with the comments from the Chairman and will work with the Chairman on following up and pursuing these matters.
1 Subsequent to the adjournment of the hearing, Mr. Steven Greenfield agreed to appear before the Permanent Subcommittee on Investigations at the July 25 hearing. Senator Levins
longer statement was presented at that hearing. However, the correspondence referred to by
Senator Levin is included as Exhibit No. 121, which appears in the appendix on page 683.
2 See Exhibit No. 122, which appears in the Appendix on page 699.
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Senator LEVIN. I want to thank you, Senator Coleman, again for
your work on this matter, for the great work also of your staff.
They have been essential.
Senator COLEMAN. It has been a very good bipartisan investigation, Mr. Chairman.
Senator LEVIN. Now, the next panel is Martin Liechtiand I
hope I am pronouncing your name correctly, Mr. Liechtithe head
of the Wealth Management Americas, which is part of the Wealth
Management Business Bank Division of UBS. In this capacity, Mr.
Liechti oversees, among other things, the activities of UBS private
bankers in Switzerland who serve U.S. clients, and his offices are
located in Zurich, Switzerland.
Pursuant to Rule VI, all witnesses who testify before the Subcommittee are required to be sworn. And at this time, I would ask
you, Mr. Liechti, to please stand and raise your right hand. Do you
solemnly swear that any testimony that you will give before this
Subcommittee will be the truth, the whole truth, and nothing but
the truth, so help you, God?
Mr. LIECHTI. Yes, I do.
TESTIMONY OF MARTIN LIECHTI, HEAD, UBS WEALTH MANAGEMENT AMERICAS, ZURICH, SWITZERLAND, ACCOMPANIED BY DAVID M. ZORNOW, ESQUIRE
Senator LEVIN. Do you have any opening remarks, Mr. Liechti?

Mr. ZORNOW. Mr. Chairman, we do not have an opening statement.
Senator LEVIN. Are you, Mr. Liechti, involved in setting and implementing policies that govern the practices of UBS private bankers in Switzerland who recruit and serve clients from the United
States?
Mr. LIECHTI. Mr. Chairman, on advice of my counsel, I assert my
rights under the Fifth Amendment to the U.S. Constitution and respectfully decline to answer your question.
Senator LEVIN. Mr. Liechti, as part of your responsibilities, do
you travel to the United States?
Mr. LIECHTI. Mr. Chairman, on the advice of my counsel, I assert
my rights under the Fifth Amendment to the U.S. Constitution,
and I respectfully decline to answer your question.
Senator LEVIN. Mr. Liechti, you have been asked specific questions about matters of interest to this Subcommittee. In response
to each question, you have asserted your Fifth Amendment privilege. Is it your intention to assert your Fifth Amendment privilege
to any question that might be directed to you by the Subcommittee
today?
Mr. LIECHTI. Yes, I do.
Senator LEVIN. Given the fact that you are asserting your Fifth
of you by this Subcommittee, you are excused.
Mr. ZORNOW. Thank you, Mr. Chairman.
Mr. LIECHTI. Thank you.
Senator LEVIN. Thank you. We will now move to our final panel
and call as our final witness today Mark Branson, the Chief Financial Officer of UBS Global Wealth Management and Business
Banking of Zurich, Switzerland.
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Mr. Branson, I want to thank you for traveling here today. We
look forward to your testimony.
The Subcommittee also extended an invitation to the LGT Group
in Liechtenstein. We do not have the authority to compel its attendance. We, nonetheless, had hoped that LGT would send a representative to answer questions and to provide us with the banks
perspective. LGT chose not to appear. LGT did send its Senior
Compliance Officer to be interviewed by the Subcommittee in private last week and provided limited information in response to our
requests. We obviously had hoped that LGT would be more open
and forthcoming to enable the Subcommittee to gain a better understanding of its interaction with U.S. clients. However, we do not
have subpoena capability over LGT, and they decided not to appear.
We are very pleased that you appeared today, Mr. Branson, and
we know that in doing so you are undertaking to answer some
questions which you have heard a great deal about already.
Pursuant to Rule VI, all witnesses who testify before the Subcommittee are required to be sworn. And at this time, I would ask
you to please stand and raise your right hand. Do you solemnly
swear that the testimony you will give before this Subcommittee
today will be the truth, the whole truth, and nothing but the truth,
so help you, God?
Mr. BRANSON. Yes, I do.
Senator LEVIN. Thank you. You may proceed. Do you have an
opening statement, Mr. Branson?
Mr. BRANSON. I do.
Senator LEVIN. That is fine. Thank you.
TESTIMONY OF MARK BRANSON, CHIEF FINANCIAL OFFICER,
UBS GLOBAL WEALTH MANAGEMENT AND BUSINESS BANKING, MEMBER, UBS GROUP MANAGING BOARD, ZURICH,
SWITZERLAND
Mr. BRANSON. Thank you, Chairman Levin and Senator Coleman. My name is Mark Branson of UBS. I am the Chief Financial
Officer of our Global Wealth Management and Swiss Businesses located in Zurich. I have been with UBS since 1997, and in my current position for 5 months. Prior to this, I was the Chief Executive
Officer of UBS in Japan. I am now responsible for finance and for
risk control, including the financial reporting of our performance
and the maintenance of a strong compliance framework for our
wealth management business worldwide.
Mr. Chairman, I have now had the chance to review your Subcommittees staff report. I am here to make absolutely clear that
UBS genuinely regrets any compliance failures that may have occurred. We will take responsibility for them. We will not seek to
minimize them. On behalf of UBS, I am apologizing. I am committing to you that we will take the actions necessary to see that this
does not happen again.
First, we have decided to exit entirely the business in question.
That means that UBS will no longer provide offshore banking or
securities services to U.S. residents through our bank branches.
Such services will only be provided to residents of this country
through companies licensed in the United States. While we are
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winding down this business, there will be no new accounts opened,
and Swiss-based client advisors will not be permitted to travel to
the United States for the purpose of meeting with U.S. clients.
Second, we are working with the U.S. Government to identify
those names of U.S. clients who may have engaged in tax fraud.
Client identity is generally protected from disclosure under Swiss
law, but such privacy protections do not apply when disclosure of
client names is requested in connection with an investigation of tax
fraud and where the requests are presented to the Swiss Government through established legal channels. We will fully support and
assist that process.
Mr. Chairman, I have worked in this organization in many different divisions and many different locations over the past 11
years. What I have experienced is a firm which not only puts an
enormous emphasis on compliancecompliance with law, compliance with regulation, compliance with internal policynot only
that but also acts as a partner to governments seeking the assistance of the financial system. We have been a recognized partner to
the U.S. Government in its efforts to stop the flow of money that
supports terrorism, illegal drug trade, or organized crime. And we
have constructed a best-in-class system for reconciling the multiple
sanction rules imposed by the United States, the United Nations,
the European Union, and other countries. This system has won direct praise from senior officials in the U.S. Treasury Department.
And these are just two examples.
Like many international financial institutions with clients
around the globe invested in U.S. securities, UBS has entered into
a Qualified Intermediary (QI) agreement with the Internal Revenue Service. We entered this agreement with the IRS effective
January 1, 2001. The QI agreement established a reporting and
withholding regime by which UBS would help the U.S. Treasury
collect more taxes.
Chairman Levin, I know that you and Senator Coleman object to
banks providing cross-border services to U.S. clients with accounts
that do not require the filing of a Form W9 with the IRS. But,
respectfully, this cross-border business was and is entirely legal in
both Switzerland and the United States. And, indeed, the QI expressly contemplates that U.S. citizens could access bank accounts
in Switzerland and other countries without providing a Form W
9 as long as they held no U.S. securities. Unless or until those
rules are changed, that is the framework with which we and other
banks must comply.
In 2000, UBS adopted detailed procedures and policies to implement the QI agreement, and we worked hard to comply. For example, we undertook a comprehensive process to identify the accounts
of U.S. persons which contained assets that could generate U.S.
source income. Then, consistent with the QI agreement, UBS systematically communicated with all of these U.S. persons, advising
them that they must either provide UBS with Form W9, and
thereby disclose to the IRS their relationship to the account, or
must agree to sell all of the U.S. securities in their accounts. If
those clients did not respond by taking one of those two options,
we administered forced sales of the U.S. securities in those accounts. Notwithstanding this effort, we now know that our compli-
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ance system had failures, and misconduct appears to have occurred.
As the Subcommittee is aware, the U.S. Department of Justice
has been conducting an investigation of UBS business of servicing
U.S. clients from Switzerland. Last year, in order to respond to
U.S. investigations, UBS launched a comprehensive internal investigation into our cross-border business with U.S. customers. These
still ongoing investigations suggest that misconduct occurred,
which we find unacceptable. We did have detailed written policies
that prohibited our employees from engaging in some of the conduct that our internal investigation has uncovered, such as assisting in the creation of sham offshore companies to defraud tax authorities. While our own review is not complete, it is apparent now
that our controls and our supervision were inadequate. We are
committed to taking both corrective and disciplinary measures.
Mr. Chairman, as you know, we have nearly 32,000 U.S. employees out of some 80,000 employees around the world. They are all
understandably alarmed by the reports of misconduct that they
have been seeing. They want to know that kind of misconduct does
not belong in UBS and that the firms ethics match their own. I
am here today to tell you and to tell them that, no, that kind of
misconduct does not belong in UBS; and, further, that by exiting
this business, we have taken a major step designed to ensure that
this misconduct will not be repeated and that this matter can be
properly resolved.
Thank you for the opportunity, and I will be pleased to answer
your questions.
Senator LEVIN. Thank you very much, Mr. Branson, for not only
coming today but for the steps which your bank is now taking. If
anybody ever suggests that congressional oversight does not have
an impact, I hope they will read todays hearing. We have put a
lot of time into this investigation, and it has obviously already paid
off and was worthwhile. We just want to clarify a few things, however, one beingyou say you have read the report, you have read
the stories of UBS undeclared accounts and encrypted computers
and the shell companies that you mentioned that were created, the
anonymous wire transfers, the disguised business trips, the
countersurveillance training, the requirement that foreign credit
cards be used.
Do you have any corrections that you want to make in those factual statements?
Mr. BRANSON. I think obviously it is a very detailed, very thorough report, which raises obviously very legitimate concerns. I
think there may well be some areas of factual record within the report that we may challenge, but points of detail, especially in terms
of the record of growth in the business which you reference in the
document, is something which doesnt actually correspond to our
understanding of the growth in the business over that period,
maybe some other details.
Senator LEVIN. Would you give to the Subcommittee for the
recordnot today, obviously, but for the record, would you provide
us with any factual statements that are in the report that you disagree with?
Mr. BRANSON. I am sure we can provide that.
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Senator LEVIN. Could you provide that within the next couple
weeks?
Mr. BRANSON. Yes.
Senator LEVIN. Thank you. Would you agree that the purpose of
the QI agreement is not just a technical compliance but is a compliance with the point and the intent of that agreement so that if a
bank that agrees to provide information to the IRS of the presence
of a client in that bank from the United States, and then takes
steps to help that client cover up the U.S. identity of that client
so that it appears that the deposit comes from some foreign entity
rather than from the beneficial owner, that violates the purpose
and intent and spirit of the QI agreement?
Mr. BRANSON. I would agree that the creation of any kind of
sham offshore entities to conceal the identity of the client from the
IRS would be a violation of the QI agreement.
Senator LEVIN. If you would take a look at Exhibit No. 92,1 this
is a cross-border workshop that UBS held for its bankers, and just
take a look at Case 4, if you would. I am not going to go through
all these, obviously, because of the position that you are now taking, which is a very welcome one, at UBS. But take a look at Case
4. These are all troubling because, obviously, this is training to
help your bankers avoid surveillance. But there is that one sentence in the first paragraph there about, After passing the immigration desk during your trip to the USA/Canada, you are intercepted by the authorities. By checking your Palm, they find all
your client meetings. And then it says the following: Fortunately,
you stored only very short remarks of the different meetings and
no names.
Would you agree that is very troubling?
Mr. BRANSON. I think this and the other case studies in this kind
of training document have to be seen in the context of the legal
framework under which these client advisors are operating, and
clearly that is all of the applicable legal frameworks relevant to
their business activities, obviously in this case specifically the legal
frameworks of Switzerland, the legal frameworks of the United
States.
The legal framework of Switzerland, as it relates to bank-client
confidentiality, clearly prohibits the disclosure of clients names or
identities or their relationship to the bank except in circumstances
of criminal activity, tax fraud, etc., as we have heard today.
So any client advisor, whether they be in Switzerland or abroad,
has an enormously strong duty under the law not to disclose the
names of their clients.
Senator LEVIN. Now, this is not disclosure.
Mr. BRANSON. Well, under Swiss law
Senator LEVIN. Can you not keep a record of it?
Mr. BRANSON. The names of a clientthe link of a name of a client and the relationship to UBS would count as the disclosure of
that clients nameit is not the disclosure of the assets in the account. Simply the disclosure of that client relationship is against
Swiss law and has severe sanctions, and that is what this training
1 See
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is designed to talk about: Are there difficult situations in which you
may find yourself because of that legal framework?
Senator LEVIN. Disclosure is one thing, but putting it in your
own Palm, is that disclosure under your law?
Mr. BRANSON. Yes.
Senator LEVIN. That would be disclosure, putting it into your
own record?
Mr. BRANSON. If that became available to other parties.
Senator LEVIN. Of course.
Mr. BRANSON. Yes.
Senator LEVIN. That is not what it says here.
Mr. BRANSON. Putting it into your Palm would not be, but
that
Senator LEVIN. It says here, Fortunately, you only stored very
short remarks. It doesnt say disclosed. It says stored.
Mr. BRANSON. Yes.
Senator LEVIN. And no names.
Mr. BRANSON. I think this kind ofas I understandobviously,
I am not privy to the details of this training, but as I understand
this kind of case study, this is talking about data protection, and
I think in many different circumstances, data protection through
lost Palms, lost BlackBerrys, lost mobile phones is one of the acute
concerns of anybody in the services industry, especially the financial services industry. And I do believe that is exactly what this is
referring to.
Senator LEVIN. You have testified that you were going to address
the current 19,000 accounts, approximately.
Mr. BRANSON. Yes.
Senator LEVIN. Can you just give us a little more detail as to
what your intent is, as to how you are going to handle that and
see to it that any wrongdoing in those accounts will be disclosed
and taken care of and shared with the IRS? Can you give us that
again?
Mr. BRANSON. So in terms of
Senator LEVIN. The existing accounts.
Mr. BRANSON. Existing accounts and any possible misconduct
that may have occurred within UBS, we have an enormously comprehensive internal investigation into that, and obviously at the
same time cooperating with the investigations of the U.S. Government into that potential misconduct. There are no final conclusions
from what is an ongoing investigation. The preliminary conclusions, I think we have shared some of them with you here today.
That investigation and that process which I referenced of working
between the different governments and their authorities on the disclosure of client names where tax fraud is suspected, that is an ongoing process. We are supporting and we are assisting that process,
and we expect it to bring results.
Senator LEVIN. Are you going to be cooperating with the IRS
now?
Mr. BRANSON. Yes, we are.
Senator LEVIN. In looking at these 19,000 names?
Mr. BRANSON. We will be cooperating with the IRS on their summons.
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Senator LEVIN. Will you take a look at Exhibit 88?1
You have made reference to this notice to U.S. customers in your
statement, and you said to the customers that you are going to
need to do something here if you have U.S. securities in your account. Should a customer choose not to execute such a form, the
client is barred from investments in U.S. securities. But under no
circumstances will his or her identity be revealed.
Now, as I understand what you are saying to your U.S. customers, it is that you must either have these securities shifted to
a different entity or you must get rid of these securities, you must
sell them. And that is what you call forced
Mr. BRANSON. Forced sales of U.S. securities, yes.
Senator LEVIN. U.S. securities. And you said under no circumstances will the identity be revealed. In other words, you would
not maintain an account that continued to have U.S. securities in
it without a W9 form.
Mr. BRANSON. Thats correct.
Senator LEVIN. But we know from the work that this investigation has carried out that the other option which was utilized was
the creation of these sham companies, these other entities in whose
name the securities would then be held and deposited. But the secrecy drive here is perhaps reflected as dramatically in that one
line, I think, as anything else that we have seen.
We have had a lot of folks who have asserted their rights under
the Constitution today, and others did not appear at all. UBS, to
its credit, not only appeared but you have taken responsibility for
your actions, and you have changed your business and your business practices. And I just hope that LGT will take notice. I hope
that other Swiss banks and other tax haven banks will take notice
as well. UBS is the largest private bank in the world today, I believe, and by changing its stance, I hope that it will start a trend
which will clean up the offshore community and stop tax haven
banks from facilitating U.S. tax evasion.
So before I call on Senator Coleman, I want to thank you, Mr.
Branson, and I want to thank UBS for your cooperation with this
Subcommittees investigation. Senator Coleman.
Senator COLEMAN. Thank you, Mr. Chairman. I also hope that
others take notice and respond accordingly. I do have some questions.
If I can get back to that Case 4, the study there, we are talking
about data protection from law enforcement. That is what this is
focused on. And what troubles meand it is more a comment than
a question. If you read this, Mr. Chairman and Mr. Branson, it
talks about you begin to observe, you notice that some doubt if all
the hotel employees are working for the hotel; in other words, you
are being observed by law enforcement. And rather than saying at
that point, let UBSlet them call the Justice Department, what is
the problem here, you are directing your people to figure out a way
to limit any and all cooperation with law enforcement. I mean, this
to me ties in withwhen you look at the other stuff, you look at
folks coming into the country and putting on their entry forms here
For personal business, when it appears they were here for solic1 See
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iting clients. You put it all together, and it is not a very comforting
scenario. I just wanted to make that comment.
UBS has great presence in Minnesota, good community citizens.
What I am trying to understand is you have 20 client advisors coming in, over 300 trips, they are taking clients from Americanfrom
folks here. They are taking assets. I presume it is competitive. Everyone wants to build up their portfolio.
Who in the United States was aware that these client advisors
from Switzerland were coming in for the purpose of soliciting business in violation of U.S. securities law?
Mr. BRANSON. I have no knowledge that anyone in the United
States was aware.
Senator COLEMAN. Wouldnt anybody have asked the question,
What are you doing here?
Mr. BRANSON. It may well be that they are not in the same geographic location, so I have no knowledge that anybody in the U.S.
knew of specific visits.
Senator COLEMAN. I find that troubling and really difficult to
comprehend. If somebody has a UBS guy comingif I am a UBS
guy probably looking to build our portfolios, and somebody is coming in talking to a high-net-worth individual, I think I have to figure out what they are doing. I think I got to know what they are
doing. And that piece has never been resolved, and I appreciate the
steps you are taking now. I hope as you look internally that if you
are really going to clean house that you raise those questions because they certainly are troubling.
Let me just ask other questions about things that I am still a little unsure of or troubled by as I sit here.
You have indicated that UBS attorneys advised the Subcommittee while some travel was permitted to the United States
after November 2007, mainly if it had been previously planned,
they told us in no event did any travel occur after January 2008.
Our staff has reviewed data from the Department of Homeland
Security that shows from January 2008 to April 2008, many of the
same UBS bankers in the Wealth Management Unit that we have
talked about before came to America 12 times. Six of those trips
were listed as being for non-business purposes.
Are you aware of folks in 2008 involved in the Wealth Management Unit coming to the United States and continuing to do business here?
Mr. BRANSON. Obviously, what you refer to is data that we dont
have access to, and obviously, to the extent that we could get access to that, then we can clear up these questions. There may be
a number of reasons why that travel either was because it genuinely was for leisure purpose, because it was for business travel
unconnected with clients, maybe because some of those client advisors are no longer within that unit. So there may be a number of
reasons why that does not indicate a pattern which is inconsistent
with that travel ban. If there was a pattern inconsistent with that
travel ban that is shown by that data, I am sure we would take
the appropriate action. It is completely inconsistent with our
Senator COLEMAN. But you are confident that your travel ban
has been communicated and understood by UBS employees in Switzerland and the United States?
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Mr. BRANSON. Absolutely confident, yes.
Senator COLEMAN. All right. And based on your knowledge of the
program and the practices we described here today, is there anything that we described here today that you believe is different
than other banks in Switzerland that fall into UBS classes in
terms of size. I am trying to figure out is it your sense that this
has been the standard practice, the stuff we have seen here, or was
UBS the exception?
Mr. BRANSON. It is really impossible for me to generalize across
other industry or competitors. Sorry, I just really would not have
that experience or knowledge.
Senator COLEMAN. It is certainly a competitive industry. You
have an identified class of individuals that you are going after. I
think I saw in one of the UBS documents, 222 billionaires being
part of the universe.
Mr. BRANSON. I mean, certainly the business that we were in, as
we pointed out, was a legal, legitimate business, so we certainly
were not the only people in that business. That is for sure.
Senator COLEMAN. One of the things that was talked about today
was the gap between the know-your-client obligations and the QI
obligations. We have been proposing changes to the QI agreement,
which include strengthening audit provisions, requiring UBS to report all American client accounts, not just those containing U.S. securities. That is not the law today. And requiring UBS to apply
what it learns through know your client (KYC), to its QI obligations, what would UBS do in response to those changes?
Mr. BRANSON. Well, I guess, as I said, we are exiting the business. It, to some extent, would become a moot point under that.
But I think your point is well made that there is aunder the QI
agreement, the QI definition of beneficial ownership and the KYC
definition of beneficial ownership are not the same. I think that
is something that you pointed out to Commissioner Shulman this
morning as being an ambiguity, if you like, of the QI agreement
set-up. It sounds as though he is going to be addressing that ambiguity, which obviously the more clarity there is in the rules, the
easier it is to not slip into gray areas.
Senator COLEMAN. Mr. Branson, based on your coming forward
with a pretty full apology, with a commitment to exit the business,
to restructure how UBS operates, I had a lot of questions about
why you were doing the things that you are doing. I think it is
pretty clear. You are doing it to develop customer relations with
American clients in violation of U.S. securities law and other statutes. Lets look to the future.
Again, I appreciate your coming forward. I still remain somewhat
troubled by the fact that the scope of this activity and the limited
number of folks that you were dealing with to me would have to
have raised questions beyond folks just coming from Switzerland.
So I do hope that you look very closely and aggressively at that if
you are in the process of cleaning house.
We have your commitment here this morning and your promise
to cooperate with the U.S. tax authorities, and we assume that also
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would include a commitment to cooperate with the SEC, the American Securities and Exchange Commission.
Mr. BRANSON. It does.
Senator LEVIN. Relative to any possible security violation.
Mr. BRANSON. It does.
Senator LEVIN. We cannot reach all the banks. We obviously
have reached yours, and that represents progress. The way we
have to reach other banks, I am afraid, is going to have to be
through our laws, our regulations. We cannot get them all in front
of us to do what you have done today here. So we are going to continue that effort. We hope that what you have now decided to do
will reverberate throughout that tax haven community. We are determined that we are going to end these abuses which cost so much
money to the American Treasury, which are so unfair to the American taxpayer, and we are going to continue that process a week
from tomorrow, on July 25. And we will adjourn until then.
Thank you again, Mr. Branson.
Mr. BRANSON. Thank you.
[Whereupon, at 12:10 p.m., the Subcommittee was adjourned.]
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TAX HAVEN BANKS

AND U.S. TAX COMPLIANCE
FRIDAY, JULY 25, 2008
U.S. SENATE,
PERMANENT SUBCOMMITTEE ON INVESTIGATIONS,
OF THE COMMITTEE ON HOMELAND SECURITY
AND GOVERNMENTAL AFFAIRS,
Washington, DC.
The Subcommittee met, pursuant to notice, at 10:05 a.m., in
Room SD106, Dirksen Senate Office Building, Hon. Carl Levin,
Chairman of the Subcommittee, presiding.
Present: Senators Levin and Coleman.
Staff Present: Elise J. Bean, Staff Director/Chief Counsel; Mary
D. Robertson, Chief Clerk; Robert L. Roach, Counsel and Chief Investigator; Ross Kirschner, Counsel; Zack Schram, Counsel; Gina
Reinhardt, Congressional Fellow; Timothy Everett, Intern; Jeffrey
Rezmovic, Law Clerk; Lauren Sarkesian, Intern; Spencer Walters,
Law Clerk; Mark L. Greenblatt, Staff Director and Chief Counsel
to the Minority; Michael P. Flowers, Counsel to the Minority; Adam
Pullano, Staff Assistant to the Minority; Erica Flint, Staff Assistant to the Minority; Kelly Brannigan; and Thomas Caballero, Senate Legal Counsels Office.
OPENING STATEMENT OF SENATOR LEVIN
Senator LEVIN. The Subcommittee will come to order. Sorry that

we had to delay the opening because of two roll call votes on the
Senate floor.
Last Thursday, the Subcommittee broke through the wall of secrecy that surrounds tax haven banks to expose how UBS AG of
Switzerland and LGT Bank of Liechtenstein, from 2000 to 2007,
used an array of secrecy tricks to help U.S. clients hide assets from
Uncle Sam. The hearing showed, for example, how UBS opened
Swiss accounts for 19,000 U.S. clients with nearly $18 billion in assets and did not report any of those accounts to the Internal Revenue Service. The hearing also presented multiple case histories of
U.S. clients who used LGT accounts to stash millions of dollars in
Liechtenstein. A former LGT employee, now in hiding for disclosing
LGT client information, provided videotaped testimony describing a
long list of secrecy tricks and deceptive practices used by LGT to
hide client funds.
UBS, to its credit, announced at the hearing last week that it
would take responsibility for its actions. It apologized for past compliance failures, promised to close all 19,000 Swiss accounts unless
the U.S. account holder agreed to disclose the account to the IRS,
(45)
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and announced it would no longer offer undeclared offshore accounts for U.S. clients. UBS also indicated that it was prepared to
cooperate with the John Doe summons served on the bank by the
IRS seeking the names of U.S. clients with undeclared accounts,
pending negotiations between the U.S. and Swiss Governments on
how it should comply. I hope our governmnent will accept nothing
less than all 19,000 client names.
UBS surprise stance at the hearing provides a dramatic example
of how congressional oversight can help stop offshore abuses. UBS
is now apparently the subject of criticism in Switzerland for agreeing to cooperate with U.S. tax enforcement efforts and disclose client names. This criticism shows how cynical Swiss secrecy has become. It is used today not only to protect account holders privacy,
but to hide wrongdoing by both account holders and the banks that
help them. The United States is losing perhaps $100 billion in tax
revenues each year due to offshore tax abuses. Swiss bankers
should be stopped not only from aiding and abetting such lawlessness, but from profiting from it. If UBS lives up to its promises,
it is prepared to trade in bank secrecy for transparency, the rule
of law, and tax cooperation. The rest of the banking industry in
Switzerland and elsewhere should follow its lead.
In contrast to UBS, three other witnesses invited to appear at
last weeks hearing were notably absent. LGT, which is not subject
to the Subcommittees subpoena power, did not show. Though LGT
met privately with Subcommittee investigators, the bank chose not
to discuss and defend its practices at an open hearing, perhaps because those practices are not defensible. LGT issued a statement
before the hearing that its practices have changed from those described in the Subcommittee report. Count me skeptical that LGT
has stopped selling secrecy to its clients.
Another scheduled witness, Peter Lowy, was not in the country
last week despite being notified of the hearing. Following our notice
to him of the Subcommittees intention to subpoena him, he determined to appear today.1 The final witness, Steven Greenfield,
failed to comply with a Subcommittee subpoena that was served on
him requiring his attendance at the hearing last week. The Subcommittee announced at the hearing that it was considering initiating contempt-of-Congress proceedings with respect to Mr. Greenfield. Prior to doing so, the Subcommittee offered him a final opportunity to appear today.2
Our objective today is to take testimony from Mr. Greenfield and
Mr. Lowy to complete the Subcommittees hearing record. Both
men were involved with the formation of Liechtenstein foundations
with the help of LGT. Their foundations then opened LGT accounts
with millions of dollars in assets. In both cases, LGT took measures
to hide their ownership interests in those accounts. Both cases are
now under scrutiny by the IRS.
The Greenfield and Lowy case histories unfold like spy novels,
with secret meetings, hidden funds, shell corporations, captive
1 See Exhibit No. 122, which appears in the Appendix on page 699. Exhibit includes July 18,
2008, letter identifying matters the Subcommittee requested Mr. Lowry to address at the July
25, 2008, hearing.
2 Communications between the Subcommittee and counsel for Mr. Greenfield that took place
during the period between July 18 and July 24 are included as part of Exhibit No. 121, which
appears in the Appendix on page 683.
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foundations, and complex offshore transactions spanning the globe
from the United States to Liechtenstein, Switzerland, the British
Virgin Islands, Australia, and Hong Kong. What they have in common is that LGT bank officials acted as willing partners to move
a lot of money into their bank while obscuring the ownership and
origin of the funds.
The first case history being examined today involves Harvey and
Steven Greenfield, father and son, two New York businessmen who
specialize in importing toys. Internal LGT documents show that, in
1992, LGT helped Harvey Greenfield establish a Liechtenstein
foundation, for which he is the sole primary beneficiary and for
which Steven Greenfield held power of attorney. As shown in this
chart which we are putting up, which is Exhibit 3,1 the Greenfield
foundation used two British Virgin Island corporations that they
controlled as conduits to transfer funds which, at the end of 2001,
had a combined value of about $2.2 million.
In March 2001, LGT records show that LGT held a 5-hour meeting at its Liechtenstein offices attended by the Greenfields, three
LGT private bankers, and Prince Philipp, Chairman of the Board
of the LGT Group and brother to the reigning sovereign in Liechtenstein. The meeting was primarily a sales pitch to convince the
Greenfields to transfer another $30 million to their LGT foundation
from a Bank of Bermuda account in Hong Kong.
A LGT memorandum describing the meeting, Hearing Exhibit
54,2 states in part the following:
Bank of Bermuda has indicated to the client that it would like
to end the business relationship with him as a U.S. citizen. Due to
these circumstances, the client is now on the search for a safe
haven for his offshore assets. . . . The Bank . . . indicate[d] strong
interest in receiving the U.S. $30 million. . . . The clients are very
careful and eager to dissolve the Trust with the Bank of Bermuda
leaving behind as few traces as possible.
So LGT pitched itself as a safe haven for the Greenfields offshore assets and offered specific suggestions for how the Greenfields could move their $30 million from Hong Kong leaving behind as few traces as possible. One LGT suggestion was to transfer the $30 million through the two BVI corporations that the
Greenfields controlled to channel assets into their Liechtenstein
foundation. The documents we obtained stop in 2001; we do not
know whether the $30 million transfer actually took place.
The Lowy case history illustrates additional LGT secrecy practices. LGT documents disclose that Frank Lowy was an existing client of LGT when he asked, in 1996, about setting up a new foundation to conceal assets from Australian tax authorities.
LGT documents describe three meetings held between LGT and
the Lowys, in Sydney, Los Angeles, and London, to discuss the
structure, funding, and investment portfolio of a new foundation.
According to a LGT memorandum, the Los Angeles meeting took
place in January 1997 and was attended by LGT representatives,
Frank Lowy, and his sons David and Peter Lowy.
1 See
2 See
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LGT actually formed Luperla Foundation in April 1997. To hide
the Lowys ownership interest, LGT employed a number of secrecy
tricks.
First, LGT did not include the Lowy name in any of the official
Luperla documents. Although internal LGT documents state that
Frank Lowy and his sons were the intended beneficiaries of
Luperla, the only name on the foundation documents was that of
their attorney, Joshua H. Gelbard.
Second, funds from other Lowy-related entities were not directly
transferred into the Luperla account. Instead, LGT routed the
funds through a British Virgin Islands transfer corporation, called
Sewell Services Inc., to hide the trail of funds.
Third, LGT and the Lowys designed a unique mechanism to hide
the fact that the Lowys were the beneficiaries of the Luperla Foundation. The key to the plan was a Delaware corporation named
Beverly Park Corporation, which the Lowys controlled.
Beverly Park was formed in January 1997, the same month the
Lowys met with LGT in Los Angeles. Beverly Park has a complex
ownership chain that ultimately ends with the Frank Lowy Family
Trust. Beverly Parks President and Director since its inception is
Peter Lowy. The key Luperla provision states that the foundations
beneficiaries would be named by the last company in which Beverly
Park held stock. That meant that Luperla had no official beneficiaries at the time it was formed or in the following years, except,
of course, for the financial beneficiaries that were named in the
documents of LGT. This ingenious set-up allowed the Lowys to
deny with a straight face that they were foundation beneficiaries,
while controlling the Delaware corporation that would eventually
be used to name those beneficiaries.
This chart which we are putting up, which is Exhibit 114,1 shows
how the Luperla Foundation was initially funded and what happened to those funds 4 years later. First, the hidden money trail
into Luperla, that is the top half of the chart. The trail starts with
$54 million in Lowy funds whose origin is unclear. One LGT document states that the $54 million originate[d] from a relatively
complex transaction, with the goal of bringing shares listed in the
stock market back into the [Lowy] familys possession, which was
successfully completed. Another LGT document reports that the
funds stem[med] from a credit financing of the LGT Bank in
Liechtenstein that at the time was carried out through a company
called Crofton. In any event, at some point, the $54 million made
its way into a LGT account that had been opened in the name of
Crofton, a company which LGT documents indicate was under the
control of the Lowys.
In May 1997, the $54 million was moved from the Crofton account at LGT to the LGT account opened in the name of Sewell
Services, the BVI transfer corporation that LGT had established.
From there, the $54 million was immediately transferred to the
LGT account for Luperla.
Additional transfers through Sewell Services added to the
Luperla account over time and by 2001, 4 years later, the Luperla
account had grown to $68 million. At that point, the Lowys appar1 See
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ently decided to dissolve Luperla and move its funds to Switzerland. That gets us into the bottom half of the chart which shows
the hidden instructions that led to the transfer of Luperlas funds
to Switzerland.
To transfer the $68 million and dissolve their foundation,
Luperlas beneficiaries had to be named. As explained earlier, the
process for naming those beneficiaries had to start with Beverly
Park, the Delaware corporation whose President was Peter Lowy.
In the summer of 2001, Beverly Park secretly acquired the stock
of a British Virgin Islands shell company called Lonas Ltd. Lonas
Ltd. had been formed in July 2001; the Lowy attorney, Joshua
Gelbard, was appointed Lonas sole director. This information
about Lonas is described in several LGT documents, including Exhibits 48 through 50,1 even though Beverly Parks own corporate
minutes never mention its acquisition of this British Virgin Islands
company.
On December 13, 2001, Beverly Park gave Mr. Gelbard a letter
authorizing him to act on its behalf, even though he was not an officer, director, or employee of the company. A copy of this letter as
well as other original documents related to Beverly Park were provided to Peter Lowy on the same day and then passed on to LGT,
as shown in Exhibits 50 and 112.2 Over the next week, Mr.
Gelbard worked with LGT to provide the information needed for
Lonas Ltd. to name the recipients of Luperlas assets and to obtain
the transfer of the funds of the foundation. On December 13, 2001,
Mr. Gelbard provided a handwritten certification to LGT that Beverly Park did not hold shares of any corporation after Lonas Ltd.
That was the signal that Lonas was then empowered to name the
foundations beneficiaries the recipients of its assets. Mr. Gelbard
also, on the same day, provided written instructions to LGT for
the disbursement of all assets of the foundation. Those documents
are described in Exhibit 48.3
LGT documents show that even after receiving these instructions
from Mr. Gelbard to transfer Luperla funds, LGT continued to view
the Lowys as the true parties behind the foundation. For example,
Exhibit 50 shows that after receiving instructions from Mr.
Gelbard to transfer the $68 million to two accounts at a Swiss
bank, LGT twice telephoned David Lowy to confirm the instructions. LGT even took the precaution of recording one of those telephone calls.
After David Lowy authorized the transfer of the funds, on December 20, 2001, as shown in Exhibit 110, 4 LGT emptied the
Luperla account, transferring all $68 million in two transfers to
Bank Jacob Safra in Geneva.
Frank Lowy has said publicly that the funds were distributed
for charitable purposes . . . some years ago, but he has refused
the Subcommittees request to name the charities involved or identify the dates and amounts of the donations. He has also declined
1 See
Exhibit Nos. 48 thru 50, which appear in the Appendix on pages 342352.
2 See Exhibit Nos. 50 and 112, which appear in the Appendix on pages 352 and 601 respectively.
3 See Exhibit No. 48 which appears in the Appendix on page 342.
4 See Exhibit No. 110, which appears in the Appendix on page 599.
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the Subcommittees invitation to supply additional information
about Luperla Foundation or LGT Bank.
In 2007, the Lowys were contacted by the IRS with inquiries
about Beverly Park. In submissions to the IRS, Beverly Park
claimed that it did not and does not own any entities, despite the
LGT documents showing that it had owned Lonas Ltd.
Todays hearing provides another opportunity to examine LGTs
actions to help its clients hide assets. We hope our two witnesses,
Steven Greenfield and Peter Lowy, will shed additional light on
LGTs actions.
The United States was not, of course, the only country victimized
by LGT. LGT has apparently assisted people from dozens of countries in every corner of the globe to evade taxes. While the IRS is
investigating 147 U.S. taxpayers with LGT accounts, British tax
authorities recently announced they are on the trail of 300 million
pounds in unpaid taxes on 1 billion pounds hidden in Liechtenstein. In Germany, over 500 people have admitted so far to failing to pay taxes on funds in a LGT account, and hundreds more
are under investigation. LGT still promotes itself as the Wealth
and Asset Management Group of the Princely House of Liechtenstein. It is ironic that a princely bank is the source of this
international tax scandal.
But we can do more than simply shake our heads at that banks
conduct. We can take action to stop offshore tax abuses, starting
with enactment of S. 681the Stop Tax Haven Abuse Act. Yesterday, our colleagues on the Senate Finance Committee held a hearing on how over 18,500 companiesas many as half from the
United Statesclaim to have offices at a single building, the
Ugland House in the Cayman Islands. It sounds like the Finance
Committee is as fed up as we are with tax haven tricks, and it is
time to join together this year to stop tax haven abuses.
Before I call on our witnesses, I would like to turn to Senator
Coleman. I want to thank him again for his ongoing support of this
investigation and invite his opening remarks.
OPENING STATEMENT OF SENATOR COLEMAN
Senator COLEMAN. Thank you, Senator Levin, and I will have

more abbreviated remarks today than we had last week.
A week ago, this Subcommittee held a hearing on abuses in offshore tax havens. We found a series of masquerades and maneuvers that were shocking in their audacity. Today, as the Chairman
noted, we continue that inquiry. At the outset, it is important to
note the reasons for todays session.
While last weeks hearing was standing room only for those in
the audience, just as notable were the empty chairs at the witness
table. Mr. Greenfield was subpoenaed to appear before this Subcommittee last week, but he chose to defy the Subcommittees subpoena and not attend the hearing. Mr. Lowy left the United States
on a red-eye flight to Australia just before the U.S. Marshals Service could track him down and serve him with the Subcommittee
subpoena. The third witness, LGT Global, also refused to appear
even though it enjoys wide-ranging access to U.S. financial markets.
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These actions stand in stark contrast to those who had the guts,
the good sense, and the respect for this Subcommittee, to appear
and answer for the conduct we have uncovered. We rightly gave
credit to UBS for appearing as it did, for the candor with which
it dealt with our Members and our investigators, and for its willingness to take both responsibility for past actions as well as a
commitment to a principled path for how it would deal with these
matters in the future. As the Chairman noted, UBS is prepared to
trade in bank secrecy for transparency, the rule of law, and tax cooperation. We also recognize the actions of Mr. Marsh and Mr. Wu
for appearing before us, for at a minimum they did not compound
their apparent disregard for their tax obligations with disrespect
for this process. And we now appreciate that Mr. Greenfield has,
at long last, recognized the need to comply with the requests of this
Subcommittee. And we also appreciate that Mr. Lowy returned
from Australia to appear before us today. What we seek here today
is what we ask of any person or entity that we engage with: A
measure of candor and respect for the law.
I want to note that, at the end of the day, the tax-cheating
schemes we have uncovered by the Subcommittees investigation
demonstrate one simple, undeniable fact: The actions of a few to
scam their way out of tax obligations hurt all Americans. A privileged few believe they are entitled to shirk their obligations and
heap their tax liability on the sagging shoulders of other Americans
to make up for what they avoid.
As Senator Levin noted last week, we cannot get to all the banks
or all the tax cheats. But we can move the ball forward by uncovering this misconduct bit by bit, one by one. Make no mistake: Todays hearing demonstrates forcefully that we will not relent in our
pursuit of those who continue to mock our justice, our courts, and
our tax system.
We will continue our efforts to ferret out those who avoid paying
their fair share to the country whose freedoms they so richly enjoy.
In holding this hearing today, we impart that message, upholding
the traditions and integrity of the Subcommittee and, most importantly, ensuring that those who try to take advantage of the American people do not rest easy.
Senator LEVIN. Thank you, Senator Coleman. Todays hearing is
a continuation of the Subcommittees hearing held last week on
July 17. The purpose of todays hearing is to take testimony from
two witnesses who were invited to testify last week but did not appear at that hearing. Our witnesses today are Steven Greenfield of
New York City, and Peter Lowy of Beverly Hills, California.
Pursuant to Rule VI, all witnesses who testify before the Subcommittee are required to be sworn.
TESTIMONY OF STEVEN GREENFIELD, NEW YORK, NEW YORK
Senator LEVIN. We first will call on Mr. Greenfield, if you would

come forward, please, and raise your right hand. Do you swear that
the testimony that you will give before this Subcommittee will be
the truth, the whole truth, and nothing but the truth, so help you,
God?
Mr. GREENFIELD. Yes.
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Senator LEVIN. Thank you, Mr. Greenfield, do you have opening
remarks?
Mr. GREENFIELD. No.
Senator LEVIN. And have you ever spoken to anyone at LGT
Bank in Liechtenstein?
Mr. GREENFIELD. Mr. Chairman, I respectfully assert my rights
under the Fifth American of the U.S. Constitution and decline to
answer.
Senator LEVIN. Mr. Greenfield, do you have any corrections to
the statement of facts in my opening statement or the case history
in the report released by the Subcommittee last week?
Mr. GREENFIELD. Mr. Chairman, I respectfully assert my rights
under the Fifth American of the U.S. Constitution and decline to
answer.
Senator LEVIN. Mr. Greenfield, you have been asked specific
questions about matters of interest to this Subcommittee. In response to these questions, you have asserted your Fifth Amendment privilege. Is it your intention to assert your Fifth Amendment
privilege to any question that might be directed to you by the Subcommittee today?
Mr. GREENFIELD. Yes.
of you by this Subcommittee, you are excused. Thank you for coming today.
Mr. GREENFIELD. Thank you.
TESTIMONY OF PETER S. LOWY, BEVERLY HILLS, CALIFORNIA,
ACCOMPANIED BY ROBERT BENNETT, ESQ.
Senator LEVIN. Our second witness is Peter S. Lowy, who is the

Chief Executive Officer of the Westfield Group in the United States
and a Group Managing Director of the Parent Company, Westfield
Group in Australia.
Mr. Lowy, would you come forward, please, and raise your right
hand. Mr. Lowy, do you swear that any testimony you will give before this Subcommittee will be the truth, the whole truth, and
nothing but the truth, so help you, God?
Mr. LOWY. I do.
Mr. BENNETT. Mr. Chairman, my name is Robert Bennett, and
I am counsel to Mr. Lowy. And I know Mr. Lowy is here. Could
I just make one observation?
Senator LEVIN. Not now. Perhaps you can make it afterwards.
Mr. BENNETT. All right. I will do it after he finishes?
Senator LEVIN. That would be fine.
Mr. BENNETT. Thank you, Mr. Chairman.
Senator LEVIN. Mr. Lowy, do you have any opening remarks?
Mr. LOWY. No, sir.
Senator LEVIN. Mr. Lowy, have you ever spoken to anyone at
LGT Bank in Liechtenstein?
Mr. LOWY. Senator, I am sorry and mean no disrespect, but on
the advice of my counsel, I assert my rights under the Fifth
Amendment to the U.S. Constitution and decline to answer your
question.
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Senator LEVIN. Mr. Lowy, do you have any corrections to the
statement of facts in my opening statement or the case history in
the report released by the Subcommittee last week?
Mr. LOWY. Senator, on the advice of my counsel, I assert my
Fifth Amendment rights and decline to answer the question.
Senator LEVIN. Mr. Lowy, you have been asked specific questions
about matters of interest to this Subcommittee. In response to each
question, you have asserted your Fifth Amendment privilege. Is it
your intention to assert your Fifth Amendment privilege to any
question that might be directed to you by the Subcommittee today?
Mr. LOWY. Yes, sir.
of you by this Subcommittee, you are excused.
Mr. LOWY. Thank you.
Senator LEVIN. Thank you for coming.
Now, as to what your intentions are, Mr. Bennett, do you have
a statement for the record that you can give to us?
Mr. BENNETT. Yes. I just want to make one correction that I feel
is very important.
Senator LEVIN. We are not going to have you testify in lieu of
your client.
Mr. BENNETT. Well, I am not going to correct the facts. The Subcommittee has made a mistake in
Senator LEVIN. Then you will have to submit that then, and
we
Mr. BENNETT. Then I will, and I
Senator LEVIN. We will receive that, but we are not going to have
you substitute yourself
Mr. BENNETT. That is fine. I will deal with it outside this room,
then.
Senator LEVIN. I am sure you will anyway.
Mr. BENNETT. I will, Senator.
Senator LEVIN. We expected that. We have already had you folks
talk to the press instead of talking to us, so we are not the least
bit surprised that you will do it outside this room. But we are not
going to have you take the place of your client.
Mr. BENNETT. That is fine. But I do think the Subcommittee
should be accurate
Mr. BENNETT [continuing]. In its statements.
Senator LEVIN. We all agree we should be accurate, and if there
are any inaccuracies, that should be under oath by your client and
not by his lawyer trying to testify in lieu
Mr. BENNETT. The error is made by a Subcommittee member.1
Senator LEVIN. We stand adjourned.
[Whereupon, at 10:31 a.m., the Subcommittee was adjourned.]
1 See Exhibit No. 122, for correspondence between Mr. Lowys attorney and the Subcommittee
on this matter, which appears in the Appendix on page 699.
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970
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993
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994
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998
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1003
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1004
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1005
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1006
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1014
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1016
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1017
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1018
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Senate Hearing, 110TH Congress - Tax Haven Banks and U.S. Tax Compliance

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Senate Hearing, 110TH Congress - Tax Haven Banks and U.S. Tax Compliance

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TAX HAVEN BANKS AND U.S. TAX COMPLIANCE

PERMANENT SUBCOMMITTEE ON INVESTIGATIONS

ONE HUNDRED TENTH CONGRESS

Available via http://www.gpoaccess.gov/congress/index.html

VerDate Aug 31 2005

14:02 Dec 05, 2008

TAX HAVEN BANKS AND U.S. TAX COMPLIANCE

VerDate Aug 31 2005

14:02 Dec 05, 2008

TAX HAVEN BANKS AND U.S. TAX COMPLIANCE

PERMANENT SUBCOMMITTEE ON INVESTIGATIONS

ONE HUNDRED TENTH CONGRESS

Available via http://www.gpoaccess.gov/congress/index.html

For sale by the Superintendent of Documents, U.S. Government Printing Office

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COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

PERMANENT SUBCOMMITTEE ON INVESTIGATIONS

ELISE J. BEAN, Staff Director and Chief Counsel

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FRIDAY, JULY 25, 2008

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86. Restrictions on Cross-Border Banking and Financial Services Activities,

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Hearing Exhibit No. 8 (above) ........................................... 226

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Footnote No. 493, See Attachments (2) ......................................................... 1196, 1197

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TAX HAVEN BANKS

Senator LEVIN. Good morning, everybody. About 50 tax havens

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Exhibit No. 104, which appears in the Appendix on page 564.

Senator COLEMAN. Thank you, Mr. Chairman.

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